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Synopsis The book entitled, The Theory of Zero-Existence with a subtitle Maya, The Power Divine, propounds a theory that bridges the gap between the findings of higher physics and those of Vedanta Philosophy, and is a post-Bohr analysis of the nature of the universe. It takes the reader, differently in each of its chapters, to the very same conclusion of the theory it attempts to establish. It stretches the conclusions of the theory of relativity, by their implications, to the very same point where the Quatum theory finally arrives at, and in the process, it answers some of the yet un-answered questions of higher physics, and makes certain discoveries, such as a state of absolute rest. However, it does not concede to some the findings of Einstein in his theory of relativity, and, of course, puts forth before the world-intelligentsia a very strong basis for doing so. The "whats and "hows" of Einstein, on the contrary, are also aided by answering their unanswered "why" and it thus extends and fortifies the views he offers. Based on a solid scientific foundation, this book not only establishes the fact that the world is an illusion, as did the Quantum mechanics, and of course, the Vedanta Philosophy, but also identifies, the "mother" of this illusory creation, which to our knowledge, no one has done so far. With a simple beginning in the first chapter, it proceeds with an ever-increasing complexity of thought to establish a new theory it advocates. Written in a forceful style with a mediaeval structure, the book caters to the need not only of a scientist or a philosopher, but also of a general reader. There are also three figurative illustrations, and before the start of the book, a sloka from Astavakra Samhita.