The theory of Relation is based on the existence of two structures going in opposite directions and, throughout the cosmological time, on a real conversion of the negative energy of the structure of expansion into the positive energy of the structure of condensation. The negative energy-mass, inversed in virtue of the principle of Compensation, gives the positive energy-mass. The theory explores the situation of the quantum vacuum which contains a minimum energy at the surface of an ocean of negative energy, fueling the ordinary positive matter above. Under the principle of Compensation, the energy fluctuations of the vacuum are spontaneously materialized not only in numerous short-lived virtual particles but also in real particles. There would be a "gravicolored" field, superimposed on the vacuum, which would provide the necessary density of gravitational energy to materialize the virtual state. Two sorts of mass and energy are so connected. The process of this transformation throughout the expansion involves an irreversible arrow of time.