First of all, I need to mention that I am totally new on this forum and a bit newbie in using ParaView. So please forgive me if I am not writing professionally.

My question is how can I load a single mesh containing two time steps and separately, operate different mathematical operations on each of the time steps, and finally subtract the two modified time steps datas from each other. Is there any specific filter to do so or I need to write a script.

By “temporal operator” if you mean temporal array operator, I tried that one, but it was useful only when I wanted to apply basic mathematic operations between both time steps.
What if prior to that, I need to multiply a constant number by only one of the time steps?

Maybe this information will be useful to you How to subtract time(t) data from time(0) data . Force Time filter to extract data for specific steps. Append Attributes filter to combine data. Calculator for operating