In the Abhidharma, time is conceived as a series of discrete moments, each of which is indivisible and has no duration. These moments are known as "ksana" in Sanskrit.

The Abhidharma recognizes three types of time: past, present, and future. These three types of time are not seen as separate entities, but rather as aspects of a single, continuous flow of time.

In the Abhidharma, karma and time are seen as mutually dependent. Karma is the intentional action that creates the conditions for future experiences, while time is the medium through which these experiences unfold.

In the Abhidharma, rebirth and time are seen as mutually dependent. Rebirth is the process of passing from one life to another, while time is the medium through which this process unfolds.

The ultimate goal of the Abhidharma's teachings on time is to attain enlightenment, which is a state of perfect wisdom and liberation from the cycle of rebirth.