POLIS V13: A Universal Tensional Conservation Theory – Unification of Matter, Energy, Information, Gravity, Light, Life, Consciousness and Cosmology

POLIS V13 is the complete formulation of the tensional conservation framework, generalising V12 while preserving all its empirical validations. The theory replaces fixed physical analogies (solid, liquid, gaseous) with neutral tensional layers identified solely by their normalised structural values KiKi. All classical categories — matter, energy, information, gravity, light, life, consciousness and cosmological structure — emerge from the same closure condition ϵ=∑miKi(2+Ki)=0ϵ=∑miKi(2+Ki)=0. The Tensional Disequilibrium Index IDT∗=ϵ/(1+ϵ)IDT∗=ϵ/(1+ϵ) measures structural distance from equilibrium. Ten independent systems across five domains yield a mean IDT∗=0.854IDT∗=0.854 (Phase 4). Five formal objections are answered with explicit falsification conditions. Two blind predictions for 2026 are stated. The theory is parameter‑free, falsifiable, and universally applicable. V12 is a strict limiting case of V13.