Sarvāstivāda was a Hīnayāna school with its Piṭakas in Sanskrit. The Sarvāstivādins adopted grammatical Sanskrit as their literature and they possessed canon in three divisions, namely Sutra, Vinaya, Abhidharma. The Sarvāstivāda maintained that the Dhamma exists all time in the past, present and future, but the Theravādins did not accept it. Sarvāstivādins accepted the fundamental teaching of the Dhamma such as anattā and aniccā. They said that the beings and objects were constituted out of the dhammas, but dhammas always exist in their subtlest states. For instance, vedanā may be kusala, akusala and avyākata, so the dhamma exists all the
