  Based on Lorentz and Levi-Civita's conservation laws, it can be shown that
the energy of the matter field in the universe might originate from the
gravitational field as a result of the latter field's energy decrease and the
total entropy increase followed by cosmic expansion. By exploring this
possibility and by using some new evidences discovered from recent astronomical
observations, we establish an alternative theory of cosmology, which gives a
new interpretation about the evolution of the cosmos and a number of new
explanations regarding dark energy and dark matter.
