This paper describes a model of gravity where gravitational pull is created by accelerating flow of space which is absorbed by mass. Proposed model of gravity is used to define the size of a zone of gravitational influence of mass and to explain the value of the rest mass energy and the phenomenon of time dilation. This model suggests that the gravitational influence of mass squeezes space cells and accelerates them towards the mass until a certain critical speed is reached at which the space cells collapse. The critical speed of the space cells is the mass’s space absorption speed which sets an absolute speed limit for a movement in space for any object. The total energy of mass is equal to the sum of its gravitational and kinetic energies. Stationary object with uniform space absorption from all directions has the highest gravitational energy for its mass but no kinetic energy. When an object is moving with the speed of light absorbing space from one direction it completely loses its gravitational influence but gains the highest possible kinetic energy. The last case defines the value of the total energy of mass as equal to its highest kinetic energy. Time for the particle of matter is measured in the acts of space cells absorption. Duration of the quantum of time is a function of the size of the space cells when they reach a particle of matter. The gravitational influence of mass is weakening when an object is moving in space. Lower gravity means bigger size of the space cells on the surface of the matter and therefore slower time for the moving mass. This model of mass shows that even moving with the speed of light particles experience time.