The Multidimensional Time–Matter Framework (MTTF) proposes that the observable universe emerges as a Gaussian projection of a six-dimensional atemporal manifold with SO(3,3) symmetry.In this framework, physical time and matter arise from the same geometric process of dimensional reduction through a Gaussian kernel Kσ(t2)K_\sigma(t_2)Kσ(t2), yielding an effective 3+1 spacetime metric gμνeffg^{\mathrm{eff}}_{\mu\nu}gμνeff.The model naturally reproduces General Relativity and Quantum Field Theory in the limit σ→0\sigma \to 0σ→0, while introducing smooth non-local corrections that link quantum entanglement and gravitational geometry.This version expands Section II with explicit derivations of the effective Einstein equations, introduces the SO(3,3) symmetry-breaking cascade, and develops the information-theoretic interpretation of the Gaussian projection as a CPTP semigroup.