This work presents iEnergy, a unified theoretical framework that aims to bridge entropy, information, observer-dependent dynamics, and physical law — offering a novel approach toward a Theory of Everything (ToE). Developed independently over two years, iEnergy introduces a central mathematical equation that integrates thermodynamics, information theory, quantum mechanics, and a consciousness-inspired observer field Φ(x, t). The theory redefines energy not just as physical motion or state, but as a dynamic balance between information flow, entropy gradients, and awareness-based divergence. This book-length manuscript includes: A master equation uniting classical, quantum, and relativistic frameworks Axioms rooted in physical and philosophical logic Mathematical consistency and dimensional analysis A redefinition of time as emergent from entropy and observer flow Reductions into known physical laws Interpretations across cosmology, black holes, AI, memory, and biological systems Experimental and simulation pathways for future exploration iEnergy does not attempt to replace existing theories, but rather to provide a deeper layer that includes the role of the observer within physical dynamics. It is offered as a conceptual and mathematical foundation for researchers exploring the intersection of physics, consciousness, and fundamental structure. This is the first public release of the full iEnergy theory, intended to initiate scientific discussion, interdisciplinary review, and collaborative refinement.