Non-commutative structure of space-time, which is a new trend in particle physics and cosmology, is being employed for a unified theory in simple terms without any mathematical complexity. The latter generally adds more complexities. This resulted in a new explanation for Dirac’s large numbers, known as numerical coincidences. They were incorporated from the first principle in the present theory. Graviton, which is the smallest conceivable proper mass in general relativity, is identified as a geometrical point-instant or an event of the four dimensional space-time with zero-spin. This contrasts with other theories in which it is a spin-2 particle with zero mass. Particles and photons have finite structures in space-time and are manifestations of revolving gravitons in their structures, yielding the quantization of energy, mass, charge, spin and gravitation. Electrons are not true point particles as they possess spins. A true point particle cannot spin about an axis. Its spin will be zero. The theory is still at the stage of infancy and needs a proper mathematical framework, specially the non-communicative geometry of discontinuous space-time.