This book proposes a new theory called "The God Theory" that seeks to reconcile science and spirituality. The theory posits that an infinite conscious intelligence, or God, preexists and that God's ideas become the laws of physics in our universe and others. The purpose is for God to experience his infinite potential through creation and the lives of sentient beings. The theory is consistent with scientific discoveries like the Big Bang, evolution, and the fine-tuning of physical constants but assumes the preexistence of consciousness rather than multiple universes. It aims to provide purpose to life while resolving paradoxes in traditional religious views.