俱舍論疏 20.24

20.24

「論曰至非體有異」，此敘法救釋也。三世法體無別，類有異也。

"The Śāstra says: […] not that there is a difference in substantial entity": this explains the interpretation of Dharmatrāta. The substantial entity of dharmas across the three time periods is without distinction; there is only a difference in their states/modes (bhāva).