In essence, mass is heat resistance, and heat resistance is:

The concept at hand relates to the understanding of heat transfer and how materials respond to thermal energy. When discussing heat resistance, we are essentially considering how a material opposes the flow of heat. Heat resistance is commonly described by the concept of thermal resistance, which quantifies how much heat is needed to change the temperature of an object per unit time.

In this context, heat resistance connects closely with the notion of time, particularly in the sense of how long it takes for a material to conduct heat or how effectively it can retain or dissipate that heat. When you describe mass as "heat resistance," it implies that the physical properties of a substance contribute to how it retains or resists heat over a period.

Understanding this dynamic helps in various applications, such as insulation materials in building construction or safety protocols in environments subject to extreme temperatures. This is why time is the correct relationship to heat resistance; it emphasizes the duration of thermal exchanges rather than the immediate properties like temperature or energy.