Arithmetic Theory of Everything: A Spectral–Topological Framework for Fundamental Constants, Particle Masses and Cosmological Structure

This preprint presents the Arithmetic Theory of Everything (AToE), a speculative but mathematically structured framework in which physical reality is modeled as a projection of an underlying arithmetic substrate. The theory is built on a prime Fock space with a selfadjoint Dirac operator whose eigenvalues are identified with the imaginary parts of the nontrivial zeros of the Riemann zeta function. A 12‑dimensional dodecahedral projection, together with a 137‑step resonance structure, provides the geometric link between this spectral space and observable spacetime. Within this framework, fundamental constants and mass scales are expressed as arithmetic functionals of the zeta zeros. The paper derives closed formulas for the electron mass, lepton and baryon mass ratios, and a master matrix for eleven key constants (including hh, cc, GG, αα, ΛΛand TCMBTCMB). It further interprets the large‑scale cosmic web and several CMB anomalies (low‑llpower, matched circles, axis alignment) in terms of a finite Poincaré dodecahedral topology. A twelfth “interface” dimension with characteristic frequency ∼8∼8 Hz is proposed as a coupling between cosmological structure and biological systems. The manuscript explicitly states its axioms, discusses limitations and open questions, and offers falsifiable predictions, including a specific value for cosmic birefringence, an expected slow drift of the fine‑structure constant, and GUE‑type signatures in astrophysical data. All numerical evaluations are based on standard CODATA constants and published high‑precision tables of zeta zeros; the work is intended as a mathematically explicit hypothesis to stimulate further scrutiny and critical discussion.