Quite right. In Time Matters I explain that time is quantum fluctuations (waves), gravity is time pressure from these waves (and gravity is derived from Newton’s formula for a wave/pressure in any medium), matter is just canned (slower) time. Ch.11. BURNING TIME IN LABS AND IN GALAXIES describes time burning physics. Popular simile for time burning is: collapsing/crashing waves (time) produce foam/bubbles (matter) and sound (light) — https://www.youtube.com/watch?v=_sB1fTiO0wg.