This v100‑3 paper presents the methodological framework of Gamma Theory, which formalizes the observer’s recognition capacity and applies it to unobservable domains beyond the reach of modern physics. Integrating recognition mathematics (Ay), recognition tensors, dynamic differential equations, and the Ebihara–Gō Boundary, the theory provides the most coherent mathematical-logical process currently available for unifying unresolved problems in physics. It is positioned not as a conventional scientific theory, but as a methodological proposal for extending physics through mathematical-logical mapping of unobservable domains.