The basis of each matter are electrons, protons, and neutrons that are always in motion, As the electrons, revolve around the nucleus, the same as the proton and the neutron are always in random vibratory motion. But their movement has a certain rhythm, with which time can be discerned.
Roger Penrose says that "time is a motion of the matter" because the particulars themselves are clocks meaning that they have the sensitivity of time? If the same particle is Stable, it will give rise to time apart when it is non-stable.
As the Photon is also a particle of matter for which "the past, the present, and the future cannot exist". Without time, things, incidents, or crashes cannot be explained. It will be as if everything is happening to one after other.
Really? Of course yes!
If the matter does not exist in-universe, then time does not exist.
Because time is defined with cesium atoms or quartz crystals' vibrations. . This means matter and vibrations combine together to give the concept of time.
So that means "matter is just responsible for time." As soon as the matter or the vibrations started to form, the tick tick of time is started ...............