Only Life Forms need the concept of Time.
Only Forms of conscious Life can perceive sensory Time in the form of Entropy processes.
New Numbers Theory in Mathematics
Simple Theory of Mass:
Every form of Energy in the Universe has its direction of movement in Space (kinetic energy).
Each Energy in the form of matter also has its positive or negative charge.
Matter having a positive charge has its positive potential energy, which is its total magnitude of its positive charge, equal to the mass of this matter.
Matter having a negative charge has imaginary potential energy, i.e. it has an imaginary mass.