Yoga Sutra 4.13 they consist of the gunas

Sūtra IV.13 They are manifest or subtle, and consist of the guṇa-s These three time-phases are present when of manifest nature. Past and future are essentially subtle, being the six Unparticularized. All this is, from the highest point of view, simply to be distinguished as a conglomerate of the guṇa-s, and so it says in the holy classic: The ultimate form of the guṇa-s is not within the range of perception; What can be perceived of it is but slight, like māyā. They are manifest or subtle, and consist of the guṇa-s. These three time-phases coming up in the three forms of past, future and present, are present coming up in the present mode when of manifest nature. Their essence is, that they have become objects of public awareness. Past and future are essentially subtle and not objects of public awareness, being of the nature of the six Unparticularized (II. …

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