For the first time the concepts of absolute space, emergent & relative time and aether or ether of classical physics & dark energy now named as Luminiferous Energy have been conceived simultaneously. The mystery of the above three concepts, existed in the electromagnetic radiation or light as the phenomenon of electromagnetic radiations, was not understood correctly: resultantly the true nature of everything remained unknown to the mankind. A theistic Foundation of Theory of Everything: Non-living and Living Things is being proposed purely on scientific basis which would explain the yet unexplained concerns of human beings. The existence of ether is proved beyond any reasonable doubt and the electromagnetic properties of this medium have been defined. The mass, as we know it, is proved to be manifestation of the energy which constitutes the matter; due to the existence of ether the formula has been proved to be incorrect. The correct coordinate transformation instead of Galilean and Lorentz transformations has been derived. The very concept of space-time has been proved to be a mathematical misrepresentation. A unified theory of forces in nature has been proposed. The present theory also envisages the theory for living things with primary concern of the life of human beings. The characteristics of the ‘soul’ energy has been defined; besides, proposal have been put forward regarding the characteristics of the ‘energies’ which being the source of life in all plants and animals. This article is in continuation of the author’s previous works (Mohammad Shafiq Khan, 2010a, b, c). Keywords: Luminiferous Energy, electromagnetic radiations, mathematical misrepresentation, work capacity, recessional acceleration, time frame, soul energy.