This book contains a new theory that seeks a full understanding of gravity and time by incorporating the factor of rotational motion with the Law of Universal Gravitation and General Relativity in the same frame. Discussions about a general law of objects' rotation are presented. It also explains time in terms of rotational motion and the effect of changing place on time measurement wishing more accuracy on time measurement. It aims at resolving the contradiction between general relativity and quantum mechanics as well. Author's mathematical equations expect some phenomena on both the cosmic and atomic levels. Some questions are wished to be answered such as "Why is gravity much weaker than the other fundamental forces?", "Why do some planets orbit their host stars in the opposite direction their host stars rotate?" and "Why are helical shapes so common?". A vision about time travel is contained as well. The theory has a number of important applications such as generating artificial gravity. The book is based on deductive approach. Thought experiments, figures and mathematical equations are used, as possible, so that the full vision can be best understood.