Cosmology of time: A unified thermodynamic resolution of the H₀ and S₈ tensions

We present a unified cosmological framework in which physical time is an emer-gent, consumable, and finite thermodynamic resource. The Theory of Finite Con-sumable Time with Cosmological Constant (TTC-Λ) governs the background ex-pansion: the flow rate of time is determined by the local temperature, accumulatedentropy, and a minimum coupling to vacuum energy, naturally raising H0 to ∼ 72km/s/Mpc without spoiling the cosmic microwave background. For linear pertur-bations, we derive an effective scalar-tensor theory (ECTE-cov) as the low-energylimit of TTC-Λ. The effective scalar field ϕ acquires a positive non-minimal cou-pling +ξϕ2R and a hyperbolic tangent potential, both inherited from the entropicsaturation dynamics of the parent theory. This weakens gravity at late times, sup-pressing structure growth and reducing S8 to 0.792 ± 0.016, in full agreement withDES Y6.