  Based on a general $(1+3)$ threading of the spacetime $(M,g)$, we obtain a
new and simple splitting of a both the Einstein field equations (EFE) and the
conservation laws in $(M,g)$. As an application we obtain the splitting of
(EFE) in an almost FLRW universe with energy-momentum tensor of a perfect
fluid. In particular, we state the perturbation Friedman equations in an almost
FLRW universe.
