Theory of Impossibility

We propose a formal theory in which a single ontological prohibition — the impossibilityof effective collapse of distinction — generates a unified structure of observation, resource,obstruction, and irreducible residue. The theory is deliberately split into a core layer and amodel layer: the core fixes distinction, observational equivalence, and resource classes, while themodel layer introduces scalar cost, obstruction to gluing, and the central law. Standard no-goresults such as no-free-erasure, no-universal-reduction, no-free-simulation, and no-cloning followas consequences. Information, computation, geometry, time, and layered scientific descriptionsare interpreted as model-level realizations of the same structural constraint. The theory isfalsifiable: a single realized instance of effective collapse without residue and without cost wouldrefute it.