The document uses the metaphor of a bank that credits your account each day with 86,400 seconds (representing the number of seconds in a day) to represent time. It states that at the end of each day, any unused time is lost and cannot be reclaimed, so it is important to make the most of each present day. The document stresses appreciating the value of even small increments of time, from minutes to milliseconds, and treasuring time spent with people who are special.