俱舍論記 10.86

10.86

「先後因果至有所造色」者，毘婆沙師許先因後果，復許同時因果，如眼識等果與眼、色等因俱，四大因俱有造色果。

Regarding "Cause and effect in sequence … there is derived form": the master of the Vibhāṣā accepts cause and effect in sequence, and also accepts simultaneous cause and effect, as when an effect like eye-consciousness is simultaneous with causes like the eye and visible form, and the causal four great elements simultaneously possess the effect of derived form.