From the Abhidharma Mahāvibhāṣa Śāstra
The Venerable Dharmatrāta says that there is change in mode of being (bhāva- anyathātva). The Venerable Ghoṣaka says that there is change in characteristic (lakṣaṇa-anyathātva). The Venerable Vasumitra says that there is change in state (avasthā-anyathātva). The Venerable Buddhadeva says that there is change in [temporal] relativity (anyathā-anyathātva).
[1] The advocate of “change in mode of being” asserts that when dharmas operate (pra-√vṛt) in time, they change on account of their modes of existence/being (bhāva); there is no change in substance. This is like the case of breaking up a golden vessel to produce another thing—there is just a change in shape, not in varṇa- rūpa. It is also like milk, etc., turning into curds, etc.—just the taste, digestibility, etc., are given up, not the varṇa-rūpa. Similarly, when dharmas enter into the present from the future, although they give up their future mode of existence and acquire their present mode of existence, they neither lose nor acquire their substantial essence (AKB: dravya-bhāva). Likewise, when they enter the past from the present, although they give up the present mode of existence and acquire the past mode of existence, they neither give up nor acquire their substantial nature.
[2] The advocate of “change in characteristic” asserts that when dharmas operate in time, they change on account of characteristic (lakṣaṇa); there is no change in substance. A dharma in each of the temporal periods has three temporal characteristics; when one [temporal] characteristic is conjoined, the other two are not severed. This is like the case of a man being attached to one particular woman— he is not said to be detached from other women. Similarly, when dharmas abide in the past, they are being conjoined with the past characteristic but are not said to be severed from the characteristics of the other two temporal characteristics. When they abide in the future, they are being conjoined with the future characteristic but are not said to be severed from the characteristics of the other two temporal characteristics. When they abide in the present, they are being conjoined with the present characteristic, but are not said to be severed from the characteristics of the other two temporal characteristics.
[3] The advocate of “change in state” asserts that when dharmas operate in time, they change on account of state (avasthā); there is no change in substance. This is like the case of moving a token [into different positions]. When placed in the position (avasthā) of ones, it is signified as one; placed in the position of tens, ten; placed in the position of hundreds, hundred. While there is change in the positions into which it is moved, there is no change in its substance. Similarly, when dharmas pass through the three temporal states, although they acquire three different names, they do not change in substance. In the theory proposed by this master, there is no confusion as regards substance, for the three periods are differentiated on the basis of activity (kāritra).
[4] The advocate of “change in [temporal] relativity” asserts that when dharmas operate in time, they are predicated differently [as future, present, or past], relative to that which precedes and that which follows (cf. AKB: pūrvāparam apekṣyānyo’nya ucyate avasthāntarato na dravyāntarataḥ); there is no change in substance. This is like the case of one and the same woman who is called “daughter” relative to her mother, and “mother” relative to her daughter. Similarly, dharmas are called “past” relative to the succeeding ones, “future” relative to the preceding ones, “present” relative to both.
Out of these Ven. Vasumitra’s explanation was generally favoured. Notice that in all of these, the substance is never lost. What is interesting though to note is that whilst they declared the dharmas to be substantially existent (Dravyasat) they also denied any substance/quality distinction. As with Theravāda they say that apart from the quality, there is no dharma.
As the MVŚ explains, this is on account of the fact that “the entity itself is [its] characteristic, and the characteristic is the entity itself; for it is the case for all dharma‑s that the characteristic cannot be predicated apart from the dharma itself.”17 This is no doubt quite in keeping with the fundamental Buddhist stance which consistently rejects any substance-attribute dichotomy. By accounting for the svalakṣaṇa of a dharma — its phenomenologically cognizable aspect — its very ontological existence as a svabhāva/dravya is established. Ultimately these two are one
Dharmajoti’s “Sarvāstivāda Abhidharma”
Still, they way they framed things they still turned the dharmas into substances much like we see in Jainism or Vaiśeṣika, just without the object/attribute relationship.