The 4th Foundation of the Spatial Cosmological Theory: Postulation, Axiom, and Mathematical Formulation

This paper presents the 4th Foundation of the Spatial Cosmological Theory (SCT). It establishes a paradigm shift regarding the nature of time: 'Time' does not possess independent physical existence. Instead, it is an indispensable spatial tool within the observer's 'mental Space', whose periodicity is inversely proportional to the observer's mental processing speed (v_m). By defining the Perceived Time Function (Tp = ΔEr / v_m), this foundation proves mathematically that the 'mental Space' acts as a cognitive lens, transforming events that occur simultaneously (T = 0) in the 'real Space' into successive events. This framework restricts the concept of the 4th dimension exclusively to the 'mental Space', cementing the relativity of time not to velocity in 'Space', but to the cognitive capacity of the observer in the UniVerse.