This is a question that has bothered and fascinated scientists and philosophers alike for centuries. To answer that question, let us first look at what exactly is meant by time. By definition, time is “the indefinite continued progress of existence and events in the past, present, and future regarded as a whole.” In other words, time is the quantity which we use to measure the duration of events or the interval between them, whether physical, chemical or even in our own consciousness. Along with the other three dimensions, it is often regarded as the fourth dimension.
There are two different views about the nature of time. One view subscribes to the idea that time is an entity which is independent of any event. It is events that occur continuously in time in a definite sequence. The other school of thought argues that time is not a “container” in which events happen. Rather, it is a process used by humans in which they can sequence, place and compare the events happening around them.
To say that time is made up of something would be wrong. Time is a dimension, and dimensions are not bound by composition. As it is not a physical entity, it cannot be made up of something. Furthermore, time is not even an absolute entity. Albert Einstein proved that it could be bent, twisted, made to speed up or slow down, all depending on the observer.Humans have, however, devised ways to calculate time. It is one of the fundamental units of measurement on the SI list. Ranging from Planck time unit (5.39 x 10−44 seconds), which is believed to be the smallest unit of time to Yottasecond (which is approximately 32 quadrillion years) and beyond, time has been measured in every conceivable way.
In a nutshell, time is not a matter that can be made out of something, just like length or breadth cannot be made of something either. They just exist as a way of measuring other quantifiable events or objects.