The presented theory of everything (TOE) is based on the simplest possible law for energy E = 2^r i^t and the torque for an observer and two objects. A common constant can be derived from h, G and c: hGc^5 s^8/m^10 sqrt(pi^4 - pi^2 - 1/pi - 1/pi^3) = 1.00000 For the system of sun, earth and moon, a formula for c results from the radius of the earth and day alone: r = sqrt (pi/2 c m Tag ) = 6378626 m Numerous calculations on the planetary system, hydrogen atom and elementary particles are given. For example, the exact calculation of the proton mass in relation to the electron mass. mproton = (2pi)^4+(2pi)^3+(2pi)^2-(2pi)^1 - 1 -2 - 2/pi - 2/pi^6 + 4/pi^8+ 4/pi^10 + 4/pi^12 + 8/pi^13 - 1/pi^14) The TOE gives the result 1836.15267343 me With the TOE, the energies of objects are determined directly. QM, QFT and ART are committee methods using the Euler-Lagrange formula. The vacuum is considered to be an essential part of the universe, filled with virtual particles. This can be represented as an equation: All = TOE + Vakuum = TOE + QFT + ART.