俱舍論記 20.40

20.40

「若爾所立至世義不成」者，經部破，釋世便壞。若用即體，體既三世恒有，用亦應如體三世。若恒有用，竝應名現，何得有時名為過、未？故彼所立世義不成。

Regarding "If so, then that which is established [...] the meaning of the times is not established": This is the Sautrāntika refutation, explaining that "the times are thereby ruined." If activity is identical to the entity, then since the entity exists constantly throughout the three times, the activity should also exist throughout the three times just as the entity does. If it constantly has activity, it should universally be called present; how could it at times be called past or future? Therefore, the meaning of the times as established by them is not established.