I found this theory to be rather intriguing and wonder what others thoughts are.
I - I AM.
The sensation of being is a certitude. Only the sensation, not its form. My sensation of being is the sensation that there is a universe. It means that being is a DUALITY. I say "I am" because I feel in opposition with "what I feel I am not". I feel that the infinity around me is outside me, is not me. This object of consciousness makes me feel "I am".
II - I AM IS ALL.
There's nothing in the universe which is not contained in this sensation of being: everything I can experience is a sensation of "I AM". Hence, if I want to be scientific, I must recognize that NOTHING EXISTS OUTSIDE MYSELF, since the whole universe is MY SENSATION. So, I am obliged to say: "I am not a body". For my body is a sensation among many others, and all of them are included in "I AM". I can't be at the same time matter or body, which are forms of sensation, and the sentient act itself. These are two different persons, and the first step to initiation is to recognize the distinction between these two aspects of reality: what I am, and what I feel myself to be. I am the consciousness of things, not things themselves.
III - EVERYTHING IS MENTAL.
Everything is A PART OF MIND. OF MY MIND. Matter itself is a sensation of mind. Now you can no longer remain a physicist. If you are still in some doubt, ask yourself the question: "can I be conscious of something which is outside my consciousness?" The answer is NO. I can't be. If I feel or observe something, it obviously means that it is INSIDE my mind. If it is outside my mind, I can't have any consciousness of it. Quantum Physics is obliged to admit that. The whole universe, all that can be conscious, is spiritual. You can by no means prove the existence of something matérial, though you can be sure of mind. So, be scientific. Reject hypotheses. Reject matter as such.
!V. THIS SENSATION IS PRESENT I am a sensation of universe, all of it is my mind. I am present and only present. No sensation exists in the past nor in the future. Even memory is a present feeling. It doesn't prove the past. Nothing can refute the fact that only present being is certain. Once more, reject any hypothesis in order to build certainties to lead your life.
V - THE PRESENT IS NON-EXISTENT, IS NIL. It doesn't have any duration. You can always divide what has a duration, and find something in it which is of lesser duration. The present is not divisible. It only separates what is past from what is not yet. It's a point without substance and which doesn't contain anything. Physicists sometimes give present a duration, in order to allow the universe to exist. This is scientifically untenable.
VI - ONLY NOTHINGNESS IS SELF-JUSTIFIED
Since it needs no cause at all, and NECESSARY, since being is a question (and when you analyse being, it turns out to be non-existent). If you can produce an eternal and necessary cause of God, of Matter or anything, you win. But you cannot. The only "thing" which doesn't need any cause is NOTHINGNESS. So, it is superior to any other reality. If the cause of God or of Matter stopped, "Nothing" would immediately take its place. It means that Nothingness is a greater truth. Stronger. And hence it turns out to be the fate of anything else whenever its cause stops (ad infinitum).
NOTHINGNESS'S NECESSITY means that Nothingness is the AIM, the absolute aim, which yields the energy creating the universe. The universe will turn out to be an eternal means for nothingness to be eternal. This paradox will be explained further when we explain that apparent being is a " separation " within the principles allowing Nothingness to be actual.
VII - There is nothing else certain but this necessity. Hence,
LOVE, TIME AND EVOLUTION (which are the appearance of illusion), are this necessity itself, the demonstration of this energy. A necessity is an energy. The universal evolution is this energy, FROM THE CAUSE (Nothingness Necessity) TO THE AIM (Actual Nothingness, or UNITY).
Since being is a separation of nothingness's principles, and since the aim is their absolute unity (nothingness). Nothing else but the paradox of Nothingness is, and nothing else but love fills up the apparent life yielded by this paradox. Hence, to love is to become what we necessarily are, never reaching absolute unity. There is a cause, which is the contrary of what is, so what is is its means. The Universe enables Nothingness
Much more information can be found here:
http://www.hatem.com/summary.htm