ABSTRACT: Scientists supposed to unify all the basic concepts of physics into one in their theory ofeverything also called the God Equation. But the subject is not only the arena of physics. It includes physical,psychic and spiritual science also. The basic element for the creation of the universe is supposed to be a cosmicConsciousness which is a kind of cosmic energy and is spiritual in nature. The totality of the manifestation isConsciousness Itself which is always in rest position and is not aware of itself. It becomes aware of itself onlywhen “the casual condition and collocation” of the situations is met or also ends due to such reasons. The wholeUniverse was created from the Consciousness in the beginning and not by the solid matter. Consciousness is anexpression of three kinds of thought waves namely sentient, mutative and static. Vibration of such thoughtsproduces sounds and corresponding words that generate different physical matters and activities whenConsciousness-at-rest becomes Consciousness-in-movement, as Potential Energy becomes actual energy. Allfunctions which are taking place in Cosmos exist also with its seven chakras (Plexus) in the human body. Thus,in the physical evolution, all the elements of the Universe is created with Nada (big-bang) in the expandingphase. However, in the de-evolution process, it reverts to a shapeless, attribute-less phenomenon as a super atomand merges into Cosmic Consciousness again reverting back to just as the potential to manifest as anything andeverything.
KEYWORDS: Absolute Kelvin temperature, Cosmic Consciousness, Super atom, Sagun and Nirgun Bramh,Unit Consciousness.