Tides of Time is a technique used by Hit.
Hit can create a personal subspace using the skipped time that he stores upon using Time-Skip over the entire course of his existence. He can even bring others into his dimension while the rest of time stood frozen.
Hit is able to transfer his physical body to his Parallel World in order to avoid opponents' attacks, but he still appears in the ordinary world. However, he is intangible as his corporeal form is in his Parallel World. Although Hit cannot physically attack an opponent while remaining intangible, he can still attack using his Flash Fist Crush.
The Tides of Time can still be countered by someone using powerful enough energy to break the subspace. When Hit tried to hide in his Parallel World, Super Saiyan Blue Goku powered up and broke it, allowing him to attack Hit. When Hit tried to use it to on Jiren for a sneak attack, Jiren broke the Parallel World with a punch.
Video Game Appearances
In Dragon Ball FighterZ, it appears under the name Tides of Time.