Philosophers and scientists who reflect on the structure of the universe and propose modern cosmogonic theories inevitably encounter the concept of time. Is time the only true measurement of the universe? Does time flow in one direction or can it be reversed? Is the present a continuation of the past or the beginning of the future? And one of the most important questions - did time have a beginning? The ancient Sumerians believed in the beginning of all things, and therefore in its end: The moment of the beginning of earthly time forms the basis of ancient cosmogony, so clearly depicted in Sumerian texts. Famous historian and linguist Zecharia Sitchin, using his deep knowledge of ancient languages, developed an original and unexpected approach to the study of the Sumerian heritage and determined the time of the Beginning of the Beginning and the Beginning of the End: