In the beginning I created the heavens and the earth.  Gen 1:1

 It is possible that The Creator took some eternal "stuff" and called it into
existence by putting it in a new universe limited by time & space. 

The eternal "stuff" was now in the form of energy (E) and mass (M).   
The same stuff but in different forms. The eternal "stuff" is finite.  
 
This is evidenced by the First Law of Thermodynamics.

At the same moment The Creator declared that time (T) began.  
From that moment time began to run down.
“And the angel which I saw stand upon the sea and upon the earth lifted
up his hand to heaven. And sware by Me who liveth forever and ever, who
created heaven, and the things that therein are, and the sea, and the things
which are therein, that time there should be no more time."   Rev. 10:5-6

This is evidenced by the Second Law of Thermodynamics.