The objective is to formulate a foundation from which SM, GR and the dark sector are emergent. It is proposed that matrix generators with single entries ±1, ±i over a complex field are the building blocks of all physical states. The axiom that vacuum states have non-zero minima requires that all matrix elements are non-zero. In the paper [1], an extended curvature tensor was calculated and N=6d spaces were found. The 4d Weyl spinors are local gauge invariant under SU(4) and a 4d space metric. The transition of a space-like gamma matrix to time like gamma matrix results in the emergence of Space-Time. The dark sector consists of SU(4) gluons modifying the gravitational potential and the cosmological constant is the ground state of the asymmetric curvature scalar. SM fermion sector with 3 generations of quarks & leptons emerges from symmetry breaking of SU(4)