The Theory of Everything (TOE) is a spiritual theory describing the universal energy that is all around us, and from which all things originated. It shows how everything is related and how everyone is connected. These relationships and connections rest on the following axioms: 1. The universe is a mathematical physics artefact 2. Everything originates from numbers. 3. Numbers are both referential and have quality. 4. The mind is everything in understanding numbers. Strangely enough it is one of the simplest theories ever devised because it is based on the first ten numbers.