In my opinion, the successful Theory of Everything (TOE) should take into account the magnitude factor, that is, the difference in size between the Universe in whole and its constituting elementary particles.

The existing TOE candidates are rather complex mathematical models. However, it occurred to me that a new TOE could be built on a simple transformation of the famous Einstein's equation E = mC^2.

Since C is expressed in km/sec, the measure of its square is represented by km^2/sec^2. Thus, in the numerator we have the Surface Area (S), and in the denominator - time square. In result, the transformed equation is as follows:

E = mS/t^2

This equation seems to be meaningful for three reasons:

1. Universe as a whole, according to the latest scientific notions, has flat topology, so it makes sense to speak about its surface area.

2. Elementary particles have no substructure (because of their elementarity), so they do not have the volume, but still have some size, which may be measured by surface area.

3. Black holes, as singularities, neither have volume, but still have some size, and hence the surface area.

Applying this equation to the three above-mentioned objects, we can see that it correctly describes, in principle, their basic properties. For example, it explains why the Universe is expanding with acceleration: at constant mass and energy, according to the law of conservation of energy, its size (surface area) should increase proportionally to the time square, that is, over time it should expand with acceleration.

When applied to elementary particles, it might explain why the strong nuclear force is so strong (the lifetime of an elementary particle is extremely short).

As to the black holes, the energy they emit (Hawking radiation) is almost zero due to their very small surface area and significant lifetime.

The actual precision of this equation, when applied to specific parameters of the Universe, elementary particles and black holes, has to be verified yet, but it already looks accurate in describing their general properties.