The speed of light needs to be the same for all observers. This was proven by the Michelson Morely experiment that proved there is no medium through which light travels.
This means that observers at different speeds perceive time differently to ensure that they measure the same speed of light. This is Special Relativity.
The formula for this is t = t0/sqrt(1-v^(2)/c^(2))
If v=c (velocity = speed of light, like a photon would have), then sqrt(1 – v^(2)/c^(2)) = 0, and you can’t divide by 0, so time doesn’t work st the speed of light.
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