成唯識論述記 8.377

8.377

述曰：二、或依當來生起分位，或依現在已起分位，有次第故，說因五種前後不同，非行熏時及實生果有前後也，此依分位，非實體也。

The Commentary states: Second: or relying on the future stages of arising, or relying on the present stages that have already arisen, because there is an order, the five causal seeds are said to differ in before and after; it is not that at the time of karmic perfuming and actual production of fruit there is before and after. This is based on stages, not actual substantial entities.