We investigate the matching point between non-inertial frames and local inertial frames. This localization of gravity lead to an emergence of a timeless state of the universe in a mathematically consistent way. I find a geometric interpretation of the speed of light and mass. I find also a relation between every mass measured and the black hole entropy which introduces an information-matter equation from gravity. The experimental evidence of the timeless state of the universe is the quantum entanglement. Since the spin measurement is the manifestation of quantum entanglement measurement. Therefore, the spin of quantum particle can be understood as a relative gravitational red-shift. Therefore the spin quantum number is understood as a quantum gravity measurement in local inertial frames. We introduce also guidance that leads to the least computations of gravitational measurement which is achieved when the ratio equal to the difference.