Abstract
Analytical philosophy defines mathematics as an extension of logic. This research will restructure the progress in mathematical philosophy made by analytical thinkers like Wittgenstein, Russell, and Frege. We are setting up a new theory of mathematics and arithmetic’s familiar to Wittgenstein’s philosophy of language. The analytical theory proposed here proves that mathematics can be defined with non-logical terms, like numbers, theorems, and operators. We’ll explain the role of the arithmetical operators and geometrical theorems to be foundational in mathematics. Our position states that mathematical operators and theorems are tautologies. Here numbers are arbitrary signs of magnitudes whose meaning is arbitrated by the mathematical operator. We will prove that set theory in mathematics doesn’t form a branch of logic and operators arbitrarily form sets into units. Herein are the foundations of numbers.