Answer: It is when time relatively started. According to Einstein Formula E=MC2, when energy reaches the factor of transcendence which is C2=E/M, that energy is converted into mass as Peter Higgs theorized.
Mass in the Universe emanates from energy in the same way ice is formed from water. The 1st solid, the 2nd liquid.
In the same way H2O changes form according to the temperature in the surroundings, the energy after the Big Bang, cools down and is converted to matter at a specific frequency.
That frequency is the one of the material world since the Big Bang occurs in the immaterial realm. Not to mention, our solar system was formed long after the big bang.