The Tau Transform: A Framework for Mass-Energy Equivalence in Observer-Rich Systems
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**Authors:**Michal Harcej, 22 Dec, michalharcej@gmail.com

Abstract:

The traditional mass-energy equivalence principle, encapsulated by Einstein’s equation (E=mc^2), provides a static relationship between mass and energy. However, in observer-rich systems—such as those encountered in quantum mechanics, economics, and blockchain technology—mass is not merely a function of energy but also of coherent observation and narrative validation. This paper introduces the Tau Transform, a novel mathematical operator that extends the concept of mass-energy equivalence by embedding witnessing and coherence into the fabric of transmutation. We define the Tau Transform as:

**[M = \frac{1}{c^2} \int_{-\infty}^{\infty} E(t) \cdot \kappa(t)…

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