This boolean option controls whether SQL statements are timed or not. If you set the option to On, the time of execution appears
in the Messages pane after you execute a statement. If you set the option to Off, the time does not appear.
The isql_command_timing option appears as the Measure Execution Times For SQL Statements option on the Messages tab. Click Tools » Options » Messages, and then select or clear the Measure Execution Times For SQL Statements option.