In this article, I propose new paradigm of physics. The paradigm leads to simple and unified picture of world. Such simplification and unification has cost of several key concepts of philosophy, including Being. I propose very radical hypothesis of emergent space-time-matter, in which space-time-matter are emergent properties of more fundamental entity. The hypothesis of emergent reality (ER- hypothesis later) shows how it is possible to find space-time-matter from a more fundamental, static field and space without time and matter. In the article, I show how it is possible to unify quantum mechanics and general relativity in one conceptual model, how to unify all existing forces. Changes in equations of general relativity are proposed in the article, same as changes to overall conceptual model of gravitation. New model of Big Bang is described and new cosmological model is proposed. New law for recession velocity was proposed, the hypothesis predicts what Hubble law is not applicable at large distance. ER-hypothesis predicts what Theory of Everything is non-gauge theory and cannot be based on space of states. The ER-hypothesis also describes possible parallel universes, propose way of theoretical finding of parallel universes, and way to calculate interactions between parallel universes. Theory of time is described in the article.