Baal HaSulam, The Study of the Ten Sefirot, Part 1, “Table of Questions and Answers for the Meaning of the Words”: Question 16: What is Time? It is a certain sum of Behinot (phases) that derive from one another and are mingled with one another by an order of cause and consequence, such as days, months, and years.
There is no time. There is only a sensation of changes that cause us to experience the flow of time. In spirituality, it is evident, whereas in corporeality, it is camouflaged. This is why many phenomena, effects, and transformations get intermixed in the corporeal world and seem not to be directly connected with spirituality, meaning not dependent on our effort and advancement.
Hence, in the corporeal world, time is not alive and flows “mechanically,” separate from our inner transformations. However, in the spiritual world, time is an internal sensation of the changes that a person is going through.
Therefore, corporeal and spiritual time have completely different meanings. Spiritual time can flow faster or slower, contract or expand, depending on the number of changes occurring within a person. In the material world, time depends on the point where we are. If we moved to another dimension, we would experience a different time there.
From the 3rd part of the Daily Kabbalah Lesson 6/20/2011, Talmud Eser Sefirot