Theory of Equivalence (ToE) presents a mathematically consistent and physically complete framework that satisfies all five indispensable conditions traditionally required for a true Theory of Everything. Mathematical and Logical Consistency:The framework ensures unitarity, causality, Lorentz/general covariance, and removes all gauge, mixed, and global anomalies. Ultraviolet (UV) completeness is achieved non-perturbatively, with renormalizability at all orders established within a closed set of 26 constants. Low-Energy Reproduction:At the low-energy limit, the theory reproduces both the Standard Model (SU(3)×SU(2)×U(1))(SU(3)\times SU(2)\times U(1))(SU(3)×SU(2)×U(1)) gauge structure—including chirality, mixing patterns, and neutrino oscillations—and General Relativity, complete with classical tests and black hole thermodynamics (entropy, information recovery). Unified Quantum Gravity:Gravitational spin-2 modes and matter fields emerge in a unified operator algebra, with spectral geometry providing background independence. Quantum gravitational dynamics are implemented consistently with matter and gauge interactions. Predictivity and Falsifiability:The theory yields quantitative predictions—such as precise fermion mass ratios, Higgs and top masses, neutrino parameters, gravitational redshift corrections, and novel gravitational-wave polarizations—that are testable in ongoing or near-future experiments (COMET II, OLC, ET/CE detectors). Non-Perturbative Definition:The model is defined fundamentally through operator algebra and spectral triples, with time evolution governed by a GKSL generator. This provides a Hilbert-space, non-perturbative foundation beyond perturbative expansions or effective field approximations. Taken together, these results demonstrate that the Theory of Equivalence fulfills all five indispensable criteria, establishing it as a genuine candidate for a Theory of Everything.