Resistance is constant for a photon cluster associated with one 186 seed. The grand unification of voltage as acceleration due to gravity is evinced. The meaning of oxidation state as the number of 186-ether seeds is proved. The resistance is constant for current to photon mass ratio. This will help rewrite the periodic table of elements.

Keywords: Unified theory, Ohm’s Law, Gravity, Force, Resistance, Voltage, Current, Ether

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