This theory scientifically shows that the universe is our creator and has a mind and consciousness. It created us with its body, mind and consciousness. This theory explained with logic that there is a progressively developing supremely conscious mind within this universe. No external sentient being or God created this universe, it is God itself (if it is called God). God is only the creator of various creatures and plants. The presence of a highly intelligent mind behind all these creations will be proved later in the detailed discussion. Besides, this cosmic entity or God is not the controller of all worldly events, but everything is happening in a predetermined order by the automatic worldly system called 'Destiny'. Even God in the form of Universe is subject to Destiny. This system called Destiny originated at the moment of birth of this universe through the Big Bang. Just as there is a programming language language behind all the information in the computer, such as text, image, audio video etcetera, and all programming language is based on the notation of special combinations of binary codes, Similarly, behind everything in this universe there is a programming language language, and at its core is the notation of original particles. There are also binary systems. Just as music is a melodic design of different combinations of tones of different frequencies, so also in cosmic music there is a play of different frequencies and combinations of tones of original particles. At the root of everything there is a sound or tone produced from original particles of different frequencies. Different combinations of tones of different frequencies create different energies, forces, matter, antimatter and many things. This theory can be called 'The Theory of Everything'.