  Although all Abhidharma schools admit the ultimate reality of  dharmas, only the Vaibhāṣika (or Sarvāstivāda)  School contends that dharmas exist in all three temporal dimensions  (past, present, and future). The main arguments for this view  are found in the Vijñānakāya and the  Mahā-Vibhaṣā, as well as in Vasubandhu's  Abhidharmakośa, where they are systematically debated  and refuted. In all, three types of arguments are put forward to  support the notion that the past and future basic units of existence  (dharmas) are presently real: