Asnswer by Bing :

The significance of 24 hours in the Duality of Time Theory is that it is the number of hours that corresponds to the original Days of events, in which Allah described Himself as being each Day upon some task1. The theory suggests that these original Days of events are intertwined with the circulated days that we perceive as the flow of time, and that each hour of the circulated day is synchronized with one of the original Days of events1. 

This means that the 24 hours of the day are not arbitrary, but rather reflect a metaphysical connection between the inner real dimension of time and the outer imaginary dimension of time. The theory also implies that each hour of the day has a different quality and influence, depending on which original Day of event it corresponds to1. 

If you want to learn more about the 24 hours and the Duality of Time Theory, you can read the book by Mohamed Haj Yousef, who is the main proponent of this theory1. You can also visit his website for more information and resources. 

1: DUALITY OF TIME - 4.4.10.3 Intertwined Days 

Source(s) 

1. Why Time Is Relative, Explained in Under 3 Minutes 

2. Chapter 10: Time Management Theory – Blueprint for Success in College ... 

3. 24-hour clock | Definition, History, Uses, & Facts | Britannica