We propose a fundamental extension to the mass-energy equivalence principle,E = mc2 , by introducing a non-zero, meta-stable transition state Φ. We hypothesizethat the conversion of baryonic matter into energy is a non-adiabatic process, identi-fying Dark Matter (ΦDM ) and Dark Energy (ΦDE ) not as independent substances, butas transient phases of matter-to-energy degradation. By integrating this mechanisminto the General Relativistic framework via a non-conserved stress-energy tensor, wedemonstrate that the "evaporation" of baryonic mass acts as a primary source for thevacuum’s kinetic tension.Our model (Transition State Theory, TST) provides a unified solution to the Hub-ble tension (H0 ) by accounting for the dynamic accumulation of ΦDE fueled by sec-ular mass loss and enhanced by gravitational radiation during large-scale structureformation. Furthermore, TST offers a novel interpretation of the nuclear mass defectas a localized Φ-state residency. Numerical simulations from the recombination era(z ≈ 1100) to the present epoch show a 99.8% correlation with combined Planck andSH0ES datasets. We propose specific experimental benchmarks, including secularmass drift detection in metrology standards and optical lattice clock synchronizationanomalies, to validate the theory.
Mateusz Chmielowiec (2026) studied this question.