text: dose time make changes or changes make time ? the day and the night came from the rotation of earth around the sun. your question is not too different from asking if the chicken or the egg came first. the problem is that you can not talk about time without talking about changing events, and you can not talk about changing events without talking about time. they are inseparable.  btw, time does not flow. that is a figure of speech. in physics, no one refers to time as a flow. particularly after einstein proved that time is relative to each observer and is a function of their velocity.