Based on the dualistic model of Earth moving with the expanding universe and considered static at the same time, the total mass of the universe can be determined using the flow laws and Newton's law of universal gravitation. A concentric sphere can be drawn in three dimensions around the Earth moving in the opposite direction compared to the receding galaxies. A tubular geometric shape can be fitted into this sphere in all directions from the center to the periphery. By increasing the radius of the tube of radius h expressed from the Einstein formula to the size of the radius of the universe (i.e. H), a continuous, axisymmetric cylinder can be formed. The speed according to Hubble's law, at a redshift of 3.14, is equal to the speed of light in a volume of radius h. Maintaining, this speed with respect to the universe, we can study the changes in the parameters of the cosmos through the flow laws of matter moving in one direction in a tube of varying cross-section. This approach, together with the application of gravitational attraction, can lead to the determination of the mass of the universe.