Exposes the idea of a new universe based on the convertibility, one in another, a couple of fundamental concepts simultaneously, basic components of any function. Exposes a structure of thought unique and authentic made-to-measure of reality. Exposes an integral vision heuristics and dogmatic of the world. Through the theory of the function the reader will find the wealth of a thinkable construction that will allow you to deepen in the immense mystery of the universe seen from the perspective of their different realities, all of them made of the same essence, the same act. The mystery of the coexistence in addition to a couple of forms and as happens on the process of the convertibility of both, one in the other, to the interior of this function, is the core of this theory. By this theory we will try to find a construction is thinkable, unique and sustainable that try to describe and explain in a comprehensive manner the wonderful universe of which we are a part. I have tried to achieve through the intellectual effort, a thinkable solid construction and orderly sufficiently able to cope with in a consistent manner to the reality even to the point of view and confused also conform with the unreal. This theory is closely associated with the progress of human knowledge and seeks only consolidate a comprehensive view of the world in which we exist.