It’s important to note that we transitioned from using the sun alone to measure time using circles on the ground, then divided that circle by 2 sections of 12. One section for day and one for night at the equinoxes. Each of those 24 segments was then divided into 60 minute (read “small”) divisions. Then divided that division into 60 secondary divisions.
Therefore, seconds are just the smallest reasonable division of measurable time. The length of a second is somewhat arbitrary and is merely based on a division of the original by multiples of 12, which is an easier core number to use geometrically than 10 as it has more divisibles.
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