This paper presents a new model for generating mass of materials particles that is compatible with the theory of general relativity and some aspects of quantum mechanics. The new model was called Ulianov Perfect Liquid or UPL model.The UPL model arises from a very simple idea, which is to observe the foundations of the models of perfect liquid (ie a liquid without friction and without viscosity) that are used to model problems in the framework of general relativity.If indeed the space time continuum can be simulated using models of perfect, why we can’t assume that there is in fact some kind of perfect fluid, from which spacetime emerges?Considering this possibility, the authors did a real breakdown of a perfect liquid, linking it to "space-time atoms", that behave as ideal spheres, which were named Ulianov Spheres or uspheres.The UPL model allows us to observe the emergence of matter and antimatter, derive the law of gravitation and some equation obtained from general relativity (Schwarzschild equation) and also explains the origin of inertial mass. Moreover the UPL model show us some repulsive forces arising from the iteration between particles of matter and antimatter, what is presented in this paper.