We propose a conceptual and mathematical framework — the Theory of TemporalFlow (TTF) — in which time is modeled not as a passive coordinate dimension but asa physical fluid flowing from a higher-dimensional source into three-dimensionalspace. Space is conceived as a discrete, flexible grid of Planck-scale cells, eachcapable of exchanging a minimum quantum of temporal flow equal to the reducedPlanck constant ħ.From a single postulate — that the proper time rate of any object is inverselyproportional to the local temporal flow density it interacts with — we derive, withoutadditional assumptions: special-relativistic time dilation, gravitational time dilation(Schwarzschild metric), Newton's law of gravitation, the mass–energy equivalence E =mc², the Heisenberg uncertainty principle, quantization of particle masses, a finitevacuum energy, and exponential (de Sitter) expansion of the universe.Mass is identified as frozen temporal flow — a topological knot in the spatial celllattice — which creates a local flow deficit interpreted as gravity. Antimattercorresponds to flow frozen in the opposite phase. The universe originates as theinterior of a black hole in a parent 4D space; black holes within our universe likewisegenerate nested daughter universes, yielding a fractal cosmological structure and anatural mechanism for fine-tuning of physical constants via cosmological naturalselection (Smolin, 1992).The theory predicts: the non-existence of negative mass, the impossibility of warpdrives requiring exotic matter, and a finite, calculable vacuum energy density.Connections to Loop Quantum Gravity, Causal Dynamical Triangulations, and thebraid model of particles (Bilson-Thompson, 2005) are identified