किं नाम कालः?

What is Time? 

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अन्नाद्भवन्ति भूतानि पर्जन्यादन्नसंभवः ।

यज्ञाद्भवति पर्जन्यो यज्ञः कर्मसमुद्भवः ।। १४

(गीता अध्याय३)

The living organisms are the form of food, they consume. The food grows because of the water bearing clouds. The water bearing clouds happen as a consequence of sacrifices made according to yajna (Vedika rituals).

Again this yajna is the result of totality of actions / deeds as are instructed by the Veda.

कर्म ब्रह्मोद्भवं विद्धि ब्रह्माक्षरसमुद्भवम् ।

तस्मात्सर्वगतं ब्रह्म नित्यं यज्ञे प्रतिष्ठितम् ।।१५

(अध्याय ३)

And know that actions come into existence verily from Brahman, therefore yajna is ever the very abode of Brahman.

Thus we come as manifest beings from Brahman.

We live our life in the time span which is called 'age'. As such we are but the very transformation of what we eat,  drink and breath.

This implies the time we live, or our 'life-span' in terms of years, months and days is but the food we consume either in the form of intake by means of eating,  drinking and breathing. 

This is how "Time" comes into existence.

शिव-अथर्वशीर्ष on the other hand gives a clue how "Time" comes into existence :

अक्षरात्संजायते कालो कालाद्व्यापको उच्यते, व्यापको हि भगवान् रुद्रो... 

"Time" as such is generated from the imperish-able, and thereby pervades in the form of "Space".

Summarily. "Time" that is age or the lifetime of a man itself is nothing other than the food consumed by him.

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Matter and energy, that are thus "food", give rise to the phenomenon : "Time" and subsequently the "Space".

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This is how the question

What is "Time"?

has been dealt with by the ancient sages of the Sanatana Dharma. 

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Thus "Time" as Objective Reality is but the transformation of food only. 

And as such this "Time" (आयु) or "Time and Space" simply, doesn't exist as an independent entity like matter and energy.

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