In this book, author discusses a new approach to creation of matter and explains with logic and mathematical calculations, how matter could have created from a medium of space in the form of 'Lines of Space' similar to magnetic lines of force. The author also explains, how this medium could be the common source of electrostatic, gravitational and nuclear forces and thus unifying them all.The Author has presented his idea by explaining the established theories of physics to his children and comparing them with his ideas. He has assumed in this book, that his son is having difficulties in studing the science subjects. Then author takes upon himself to teach him, and during his discussion of the structure of the atom and other theories of physics with his children, he confronts few questions such as - where do the electrons get their negative charge? How the universe was created? What existed before Big-Bang? Did Big-Bang really happen? All these questions made him study deep into theories of physics . He studied Einstein’s Theory of Relativity, Time Dilation, Space-Time Warpness, Cause of Gravitation, Bending of Light by Gravity, Expansion of the Universe, the Big-Bang theory and after studying them all, he was still not satisfied. With his updated knowledge and having unanswered questions in his mind, he sets out on a hunt for the answer of these questions. The author found during his search that in his Theory of Relativity, Einstein had said that either ‘Space’ or ‘Time’ adjusts itself to keep ‘the Speed of Light’ constant. And he chose ‘Time’ instead of ‘Space’, that adjusted itself, and gave the world the concept of ‘Time Dilation’. This concept was proved to be true by astronauts when they measured time in outer space. Despite this proof, author thought of the possibility of ‘Space’ adjusting itself to keep ‘the Speed of Light’ constant for all observers. Based on this assumption, he envisaged that the space can be considered to be formed of a medium of thin invisible lines similar to magnetic lines of force, that have tensile as well as compressive stresses. The author also conjectured, in the beginning of the Universe, there was dense uniform space in the Universe, having uniform stress in the Lines of space. Then due to some energy disparities, this dense space converted into matter by contraction and caused different stresses in the remaining space. The author found mathematical formulae to calculate the number of lines of space at various locations and their stress. He explained the relation of Lines of Space with Cause of Gravitation, Bending of Light, the Expansion of the Universe, Theory of Relativity, Creation of subatomic particles, Cause of strong nuclear forces, Cause of electrostatic forces. Through the use of Lines of Space, he has elucidated that instead of 'Time', 'Space' adjusts itself to keep the speed of light constant for all observers and hence he has presented, in this book, a new look in to the world of physics