The concept of a place, a "where" for All That Is and the Cosmos ... seems like a natural question but it is fundamentally unanswerable. So, after all these years, I'm no further ahead on pursuing this question than I was when I was born!
The concept of time "when" in a world where I only ever sense now ... a world where we suppose things march along like the ticking of a clock from beginning to end. The "when" of the beginning of All That Is and the Cosmos ... a natural enough question to us but, again, just like the "where" of All That Is, the Cosmic "when" question is fundamentally unanswerable. Seth says that everything happens in the "spacious present" ... the Cosmic "now". That helps a bit, but the "when" seems to need a "where" so I'm back to square one again.
The concept of the "spacious present" at least resolves (for myself anyway) the continuous arising of the universe in the "now" and helps me to get on with life.
“The nature of time, questions concerning the beginning or ending of the universe – these cannot be approached with any certainty by studying life’s exterior conditions, for the physical references themselves are merely the manifestations of inner psychological activity. You are aware of the universe only insofar as it impinges upon your perception. What lies outside of that perception remains unknown to you. It seems to you, then, that the world began – or must have begun – at some point in the past, but that is like supposing that one piece of a cake is the whole cake, which was baked in one oven and consumed perhaps in an afternoon.”
(Dreams, “Evolution” and Value Fulfillment Vol 2, Session 938)