Abstract
This paper introduces the Observer-Observation Duality (OOD), a novel ontological framework that redefines reality as a process-based phenomenon rather than a system of independently existing objects. The core claim of OOD is that only two elements fundamentally exist: observation (O) and the act of observing (B). The observer (S) is demonstrated to be an emergent, dynamic construct rather than a fundamental entity. This framework is supported by quantum mechanics (Heisenberg’s Uncertainty Principle, Schrödinger’s Cat), relativity, and epistemological arguments. Additionally, it refutes the Infinite Creator Paradox (God as a necessary observer) and the Simulation Hypothesis (a simulated reality requiring an ultimate observer). By eliminating the necessity of a static observer, OOD provides a new foundation for understanding consciousness, cognition, and the physical structure of reality.