This paper, prepared within the multidisciplinary project The Reconceptualization Epoch, presents an original substantial concept of time and uncovers a novel wave-magnetic approach to the fundamental nature of mass. The evolution of the concept of mass is critically traced from Newton’s laws and classical mechanics, through special and general relativity, to quantum field theory and the Standard Model, highlighting the profound role of space-time symmetries and conservation laws. The study introduces the doctrine’s pivotal concepts: two distinct kinds of toroidal electromagnetic structures — magnetoids and plasmoids — and the ‘electromagnetic triumvirate’ consisting of the magnetic field, the current, and the opposing ‘trailing’ wave of the electric field. On this basis, the central thesis is formulated: mass is a non-static characteristic of a physical body determined entirely by the intensity state of its magnetic field. Consequently, only a fully formed toroidal electromagnetic structure can possess mass. From this paradigm, the author derives crucial consequences regarding the relation of mass to wave frequency, the geometric asymmetry between the proton and electron masses, and the nature of the mass defect. Finally, the paper demonstrates how this model resolves the crisis of quantum gravity, reinterprets black and white holes, and challenges the dogmas of mass transformation, offering a radical shift in the foundations of physics. ( direct link )