We present the Geometric Flow Theory (TGF v6.5), a covariant effective field theory extendingGeneral Relativity by coupling spacetime dynamics to a relativistic imperfect fluid and a scalar fi eldϕ phi ϕ . In this framework, cosmic acceleration and dark sector phenomena emerge from viscoustransport processes between underdense (void like) and overdense (sink like) regions.Dark matter and dark energy are replaced by effective shear and bulk viscosity termsμ( ϕ mu( phi)μ( ϕ ) and ϕ zeta( phi)ζ( ϕ ), which encode environment dependent deviations fromΛCDM. The theory predicts late time deviations in the Hubble expansion and a unique observable:a non zero correlation between luminosity distance res iduals and cosmic void structure.We show that the model reduces to ΛCDM in the limit η→0eta to 0η→0, where η etaη is a singleeffective coupling parameter controlling the strength of structure distance coupling.
Gavelle (Wed,) studied this question.