The material universe is a gigantic machine, a computer, whose hardware exists in the form of non-spatial feelings or states of consciousness. The workings of this non-spatial universal computer are described in my NSTP (Non – Spatial Thinking Process) theory. The NSTP theory is based on 7 self-evident propositions and 3 conjectures. It thus provides a concrete mathematical basis for metaphysical idealism and brings out a non-spatial computational description of the material universe. The NSTP theory self-evidently states matter as non-spatial and the new revolutionary (universal) mechanics as non-spatial (computational). It portrays non-spatial (computational universal) mechanics and further proposes the 21st century revolution in science and physics.