俱舍論記 20.44

20.44

「又彼所言至如現實有」者，經部牒前初經通釋。我等亦說有去、來世，謂過去世曾有名有、未來當有故名為有，過去有現果說曾有因、未來有現因說當有果。又解：未來當有果、過去曾有因。依曾、當有，說有去、來。非謂去、來如現實有，同彼常宗。

Regarding "Further, as to what they said [...] truly existing like the present": The Sautrāntika cites the earlier first sūtra to provide a general explanation. We too say that the past and future times exist: that is, the past time existed previously and is therefore called existent, and the future will exist later and is therefore called existent; the past has a present effect and is spoken of as a previously existing cause, and the future has a present cause and is spoken of as an effect that will exist. Another explanation: The future will have an effect; the past previously had a cause. Based on "previously existed" and "will exist," we speak of the past and future as existing. It does not mean that the past and future truly exist like the present, as in that eternalist doctrine.