Salaam,
Time is nothing but a conventional byproduct of the movement of matter. In other words, time is of no essence without the existence of MATTER. Verse 42:11 in The Qur’aan informs us, “… NOTHING IS LIKE ONTO HIM…”
فَاطِرُ ٱلسَّمَـٰوَٲتِ وَٱلۡأَرۡضِۚ جَعَلَ لَكُم مِّنۡ أَنفُسِكُمۡ أَزۡوَٲجً۬ا وَمِنَ ٱلۡأَنۡعَـٰمِ أَزۡوَٲجً۬اۖ يَذۡرَؤُكُمۡ فِيهِۚ لَيۡسَ كَمِثۡلِهِۦ شَىۡءٌ۬ۖ وَهُوَ ٱلسَّمِيعُ ٱلۡبَصِيرُ (١١
Now, if time is only the byproduct of the existence and movement of MATTER, which in turn is nothing but GOD’S creation, 25:2,
ٱلَّذِى لَهُ ۥ مُلۡكُ ٱلسَّمَـٰوَٲتِ وَٱلۡأَرۡضِ وَلَمۡ يَتَّخِذۡ وَلَدً۬ا وَلَمۡ يَكُن لَّهُ ۥ شَرِيكٌ۬ فِى ٱلۡمُلۡكِ وَخَلَقَ ڪُلَّ شَىۡءٍ۬ فَقَدَّرَهُ ۥ تَقۡدِيرً۬ا (٢, then logically the claim that says GOD is TIME, is invalid.
Also, time is nothing but a convention created by man, in order to organize and measure his activities during the life of this world. See verse 10:5.
هُوَ ٱلَّذِى جَعَلَ ٱلشَّمۡسَ ضِيَآءً۬ وَٱلۡقَمَرَ نُورً۬ا وَقَدَّرَهُ ۥ مَنَازِلَ لِتَعۡلَمُواْ عَدَدَ ٱلسِّنِينَ وَٱلۡحِسَابَۚ مَا خَلَقَ ٱللَّهُ ذَٲلِكَ إِلَّا بِٱلۡحَقِّۚ يُفَصِّلُ ٱلۡأَيَـٰتِ لِقَوۡمٍ۬ يَعۡلَمُونَ (٥
He it is Who appointed the sun a splendor and the moon a light, and measured for her stages, that ye might know the number of the years, and the reckoning. Allah created not (all) that save in truth. He detaileth the revelations for people who have knowledge. (5)
The above verse is clearly informs us that the stages of the sun and the moon help us to measure time in terms of years and to calculate our affairs.
Peace,
Khalil