So you are saying that time is a function of the universe and that mathematics are also. I understand the concept of negative numbers. How does that apply to time which is also, at least so far as we know, linear?
Einstein said time is a dimension in spacetime. Length, width, height, and time.
Other theories hold that there are maybe a dozen more that we cannot comprehend.
Cosmology holds that when the BB started, spacetime was near zero, at possibly the planck length. time was near zero as well, and it cannot be before zero. (maybe it can, but no theory exists that could explain it makes any logical sense.) Much the way that something cannot occupy a space measured negatively (that makes no sense to be negative 4 cubic feet in size), time cannot exist in a truely negative way.