"Beyond $E=mc^2$: The Dasgupta Equation and the Role of 3,600s Temporal Gearing in Proton-Electron Mass Symmetry"

This paper presents a unified mathematical framework that derives fundamental physical constants from a closed-loop geometric system. By introducing two primary scaling factors, the Light Scaling Factor ($L = 0.413334$) and the Harmonic Constant ($K = 1.2985$), we demonstrate that mass, charge, and force are not independent variables but products of circular harmonics. A revolutionary "Mass-Time Synthesis" is proposed, identifying the Proton as an Electron scaled through a 3,600-second (1-hour) temporal cycle. The study successfully derives the Bohr Radius ($0.533 \text{ \AA}$) and the electronic charge ($1.602 \times 10^{-19} \text{ C}$) using a $10/9$ decimal harmonic, offering a geometric alternative to standard relativistic equations. In contemporary physics, fundamental constants such as the speed of light ($c$), Planck’s constant ($h$), and the mass of the proton ($m_p$) are often treated as independent, arbitrary values. The Sree Debasish Unified Theory (SDUT) challenges this fragmentation by proposing that the universe operates on a "Decimal Harmonic Base-10" structure.