The Intrinsic-Time Theory proposes a novel framework where time itself is a dynamical variable dependent on temperature. Thermal energy is fundamentally reversible, while observed macroscopic irreversibility emerges from the choice of temporal parametrization. Using a scalar field formulation, this theory unifies thermal phenomena, temporal structure, and quantum dynamics, offering testable predictions such as temperature-dependent time dilation and modified energy flows.
Ren Matsuoka (2026) studied this question.