The SYStem.Option.FREEZE setting just uses the debug related registers to influence the timer / counter behavior when the target enters the debug halted state.

QorIQ CPUs typically offer an additional register in the RCPM, called CTBHLTCR or TTBHLTCR.

If the corresponding bit for a specific core in this register

• is set to 1, the SYStem.Option.FREEZE setting can handle both: To let the timers run or to freeze them during the core is in the debug halted state.
• is set to 0, the timers will always be frozen in the debug halted state, regardless of the SYStem.Option.FREEZE setting.