18. Atita Tika:
(iii) (1046). What are the dhamma of the present?
There are: Corporeality, Sensation, Perception, Volitional Activities and Consciousness, which have come into being, have become distinct, have completely come into being, have come into existence, have completely come into existence, have manifested themselves, have arisen in the present, have completely arisen in the present, which exist in the present, which well exist in the present, which are present and are counted as of the present.
~These are the dhamma of the present.
Leaving aside Nibbana, all dhamma are sometimes past, sometimes future, and sometimes present.
Nibbana should not be taken as past, or future, or present.