In this article, I propose radical super-deterministic non-gauge theory of emergent spacetime and matter, in which spacetime and matter are emergent properties of more fundamental entity. Properties of such more fundamental entity were analyzed, approach how to build emergent spacetime and matter with observable properties was proposed. It was shown how nondeterministic laws of quantum mechanics with gauge fields arise from super-determinism of underlying entity. The theory of emergent spacetime and matter (ESTM-theory later), as shown in the article, is compatible with Special Relativity, General Relativity, Quantum Mechanics with Standard Model and cosmology. Quantum Mechanics was reformulated in background-independent form. It was shown how Heisenberg's uncertainty principle arises in super-determinism of ESTM-theory. Changes in locality are proposed. Changes in equations of General Relativity are proposed in the article, same as changes to overall conceptual model of gravitation. Question is quantum gravitation exists is open mathematical question in ESTM-theory and it can be solved by more detailed analysis of equations of ESTM-theory. SU(3) symmetry was derived in ESTM-theory and it was shown what Standard Model can be approximate solution of ESTM-theory. ESTM-theory unify all forces include gravitation; all forces are derived from one field.