The stages in the transformation of ether to matter to ether are as follows. Matter can collapse from visible mass back into the etheric sea at faster than light speed FTL, 3.481819 * 10^(12) m/s as "involution". In contrast, by "evolution", the etheric fabric changes into visible matter, as an act of creation at slowed speed VK,25812.8076 m/s. The creation of matter is thus understood in terms of a living changing texture with changing velocities. And, instead of change in time, we must talk in terms of time-period … of pulsating gravitons and aitherons and protons. Thus, ether-to-matter, matter-to-ether is, on an etheric scale, a reversible process. Inverse of time period is frequency. The material fabric of space is ether. The field is ether and is expressed mathematically as M⁄R=1.34 * 10^(27) kg/radial meter. The field is comprised of myriads of 186-ether tori each of mass 1.859222909*10^(-9) kg. At the heart of the Universe twin mass gravitons exist where one acts as a seed for proton formation and thus a proton particle is born. The other graviton becomes the ether toroid comprised of 186-ether tori. The diagram of a twin mass of two gravitons depicts one graviton emerging as 186-etheric mass which is measured as intrinsic elementary charge the source of electricity. The second graviton spins a fiber to form a toroid which is comprised of 186-etheric tori the source and measure of wavelength of light. A quantum of such ether torii now clustered together form what is known to science as tangible matter. Ether mass of the infinitesimal magnitude of 10^(-51) kg is herein called an aitheron from the Greek, $\alpha\iota\theta\eta\rho$, for ether, in order to distinguish it from other ether particles. A frequency of an aitheron of mass 7.3724936*10^(-51) kg is a fundamental building block of protons. The energy of this mass is equal in magnitude to Planck's constant under the condition of one second. This is the point mass of the material Universe. The aitheron material is created from 10^7 gravitons each of mass 7.3724936*10^(-58) kg.