Dear @ekocare , can you please provide me with the reference to this statement? I tried to find it but so far not successful… 
Therefore if someone says: Vipassanā takes only present object it should be said " it depends, what do you call present object" and if he answer " any khanda which has not yet passed away and ceased" then he should be said " it can not be friend, according to the citta niyāma any nāma dhamma which are objects of Vipassanā can not be present in this way".
Dear @Matthias-Lentrein , this we have already discussed here.