The Bible does give us some insight into the creation process. So, according to the Bible, power is more fundamental in the physical realm than is either mass or energy. This observation gives us some interesting insights into the creation in general and the firmament in particular.
Power is defined as the amount of work done per unit time.
Work has the same units as energy since one way of looking at work is to perceive it as expended energy. What if God, willing to shew his wrath, and to make his power known, endured with much longsuffering the vessels of wrath fitted for destruction. From that it is clear that the purpose of the process of time is the revelation of said wrath and power, and to make known his merciful salvation and the granting of eternal life through the faith of Jesus Christ. Since process of time is ultimately directed to the final judgment, it involves accounting. Take power as an example.