This sounds odd, and I don't know what you mean.
Is this an assertion only for the sake of that argument, or is this your view, or do you merely mean time is not the same kind of thing as matter and energy, and is only the background on which matter and energy operate?
It is a widely held position among cosmologists, especially those working on models of what existed prior to the Big Bang.
Time is a convention that we use to make sense of change in the universe. But it doesn’t really exist. Matter exists. Energy exists.
Time does not.