The theory in this book describes construction of the universe of cosmic space and matter with a single substance, a single field, a single fundamental particle, and a single universal constant. The creation of universal matter is a process that converts space-motion of large cosmic space-vortices into submicroscopic space-vortices, created as fundamental particles with the highest speed of space circulation in their structure. In the creation phenomenon, the space-energy from the electron-center is transferred to the universal space as energy-fields: gravitational, electrostatic, magnetic, and electromagnetic.