No references. The fundamental idea is based on the Equation of Matter suggested in 1958 by Werner Heisenberg. Anything else is new. This theory solves the problems, Heisenberg introduced with his equation by eleminating the coupling constant l (dim psi = -1/2 hence not observable instead of -3/2) and adding the point split on the right side of the equation which is a consequence of the differential operator on the left side (dx is equivalent to the point split). The rest naturally follows from this fundamental equation.