The Sarvastivadins argued that dhammas exist in the past, present and future. They argued that they had to in order to account for the effects of kamma through time. To be cognisant of something it has to exist, so if a past dhamma doesn't exist it can't become an object of consciousness. From the wiki page:
https://en.wikipedia.org/wiki/Vaibh%C4%81%E1%B9%A3ika"If there were no past and future, then there would be no present period of time; if there were no present period of time, there would also be no conditioned factors (samskrta dharma). That is why there are the three periods of time (trikala). Do not state that there is a mistake. When stating that [the fact that] what is remote is past and that what will exist is future, does not exist, and that there only is the present, this is not right. Why? Because there is retribution (vipaka) of action. The World-honored One has been saying: "There is action and there is retribution". It is not the case that this action and retribution are both present. When action is present, it should be known that retribution is future; when retribution is present, it should be known that action is already past. [ ... ] As has been said: "If there are no such five faculties as faith (sraddhendriya), I say that this is the generation of worldlings (prthagjana)". When the seeker (saiksa) is the one who is bound by envelopers (paryavasthana), such five faculties as faith are not present; because the path is not together with defilement (klesa). That is why it should be known that there is past and future. If it were different, noble persons (aryapudgala) would have to be worldlings."[65]
Vasubandhu outlines the main arguments based on scripture and reason for all exists as follows:[66]
a. For, it has been said by the Buddha: “O bhikṣus, if past rūpa did not exist, the learned noble disciple could not have become disgusted with regard to the past rūpa. It is because past rūpa exists that the learned noble disciple becomes disgusted with regard to the past rūpa. If future rūpa did not exist, the learned noble disciple could not have become free from delight with regard to the future rūpa. It is because future rūpa exists that…”
b. It has been said by the Buddha, “Conditioned by the two [— sense organ and the object —], there is the arising of consciousness…”
c. Consciousness arises when there is an object, not when there is no object. This is a fixed principle. If past and future [dharma‑s] were non-existent, there would be a consciousness having a non-existent object. Hence, in the absence of an object, consciousness itself would not exist.
d. If past [dharma‑s] were non-existent, how could there be in the future the fruit of pure or impure karma? For it is not the case that at the time of the arising of the fruit a present retribution-cause exists!
What is the Theravada Abhidhamma refutation of this argument?