Basic etiology of cancer is still obscure. The reason being, one is not equipped with basic knowledge of structure of the matter, origin of the universe and atomic genetics as taught by a new science called participatory science. If one breaks the matter, one would get its last and smallest particles called basic building blocks (B.B.Bs.) of which all fermions and bosons are composed. From these fermions and bosons all the matter of the universe is formed including human cell. These basic units are divine in the sense that they talk with each other by phenomenon called atomic transcription and translation. These are fundamental particles and atomic transcription and translation are fundamental working of the nature. These B.B.Bs. have power to transmutate to form bigger units of the universe like particles, atoms, molecules, cells, individuals, earth, solar system, galaxies etc. So, all effects of the universe are triggered by atomic transcription and translation or thought expressions. Before origin of the universe, these B.B.Bs. were in the form of tachyons. Out of the infinite tachyons one became the highest center of the universe. It had fed its thoughts to rest of B.B.Bs. that they would express only those thoughts to give desired effects as wished by highest center of the universe. Thus our universe appeared into existence and all effects are triggered by atomic transcription or thought expressions. Cancer cell is the progeny of normal cell. The normal cell structures and functions are triggered by normal thought expressions of normal genetic configuration, normal growth and well differentiation. That is why we observe normal genetic configuration, normal growth and well differentiation. When these thought expressions are inhibited and abnormal thought expressions are triggered, the same cell transmutate into cancer cell to give rise abnormal effects like genetic damage, rapid growth and de-differentiation etc. These abnormal thought expressions are triggered either by outer stimuli like physical and chemical carcinogens, viruses, or they are self stimulated e.g. hereditary factors. The theory further predicts that if man wants to tame cancer, man has to learn atomic genetic engineering as adjuvant therapy. In atomic genetics engineering ( prayer ) our B.B.B. talks with highest center of the universe via first transcription to shift abnormal thought expressions to normal thought expressions. Thus the left out cancer cells could be transformed into normal cells making the recurrence rate zero.