This paper introduces a conceptual framework, denoted as ‘Line Theory,’ which is predicated on the procedural anatomy inherent in ordinary plans. A plan, recognized as a set of instructions for execution, undergoes in-depth scrutiny to analyze its constituent elements. The concise examination delves into the formation of line and effect within real space stemming from procedures. Line theory serves the purpose of elucidating the absolute optimization of plans. It is formulated to inaugurate an exploration into the veracity of procedures and their elemental changes, examining their correlation with space and motion at the most fundamental level. The scientific community has extensively delved into the examination of the behavior and structure of objects at the microscopic level. This paper endeavors to stimulate interest in the analogous analysis of procedures. The fundamental objective within this theoretical framework is to offer a distinct philosophical perspective on changes and effects.