TOES is an abbreviation for "Theory Of Energy States". This theory is based on the idea that there is a particle behind all matter and all forces of nature. This particle can change from one energy to another.

For example: A visible light particle hits a photo cell. The photo cell causes the light particle to change to an electricity particle. The electricity particle travels down a wire and comes to a light bulb. The light bulb causes the electricity particle to change to a visible light particle. The particle changes it's state due to it's environment.

This is the foundation principle behind TOES.