Mortality see itself changing. To measure the change some metric, some unit, some entity has to be defined. And intellect found refuge in time. Now, it was easy for them to cover up their observation of change, by their limited tools (senses). They can now use time to build up theories or blame their plight. It entered as continuous notion and calculus arrived. Followed by Fourier, Laplace transformation. It entered into frequency, analysis of signal. But advent of Boolean numbers, the computers, the discrete time concept evolved. Use of sampling emerged to create a better world of digital communication. So, concept of time seems to be molded or should I say manipulated, from continuous to discrete, to suit our need. And now even quantum time theory is gaining popularity among research community. The way concept of time is manipulated to fit our needs, it seems delusional. It is just the beginning argument.
Now, time is real for matter. Because once matter is formed it will decay. So, does it mean for energy time is not real? Well no! I will just talk about kinetic energy and potential energy. One depends on velocity (measured in time) and other in terms of acceleration due to gravity (just considering energy possessed by an object lying at some height). And acceleration is again measured in time. So, does the universal energy like gravitation are not depending upon time? Well, for a span of human life the answer is yes! But just remember gravitation is between masses and mass is unit to represent matter. And matter is under influence of time. I don’t want to go into sub-atomic level, like energy possessed by electron is represented as eV. This seems to be time independent but again electron is matter. So, for our universe time is not delusional entity.
But, time has origin. If we read brief history of time then we should accept the origin as per verifiable proofs and being rational. Even theology accepts that notion, that time has origin. But what before that? Time was present or not? That is the state of mind where time become delusional. That is if mind stops feeling change and start accessing same state which was before time was born, then time does not exist. That state is called ‘Deep Meditation’. It is same state in which Primal Lord – The One – The Formless resides. All entities we can perceive comes from Him. And if you attain that state, the question you asked will be answered at its own.