Matter: Space without Time
  While Quantum Gravity remains elusive and Quantum Field Theory retains the interpretational difficulties of Quantum Mechanics, we have introduced an alternate approach to the unification of particles, fields, space and time, suggesting that the concept of matter as space without time provides a framework which unifies matter with spacetime and in which we anticipate the development of complete theories (ideally a single unified theory) describing observed 'particles, charges, fields and forces' solely with the geometry of our matter-space-time universe. 
Yousef Ghazi-Tabatabai
physics.gen-ph