It's a theory which can explain every spiritual thing of the universe.
It's a theory of every spiritual thing (TOEST).
Isn't that a theory of everything (TOE)?
No, TOEST is completely different from the conventional string theory and M-theory of modern physics, because I have constructed ToEST based on Eastern Philosophy, such as Shintoism, Buddhism, Taoism and so on.
TOEST can explain every spiritual thing, such as ghosts, spirit world and psychics.