What is music? A simple yet complex question explored in the Universal Music Theory by German Margon. The equation that explains the whole theory of music, of the past and future, in a 360-degree perspective to understand how sound is transformed into a unique and exceptional art called music. In this research, Margon opposes the academic canons that govern traditional music imposed by the First Viennese School and the Second Viennese School and proclaims their end. This leads us to discover how sounds are born and mix together, much more than simple consonance or dissonance, whose surprise reveals a model that is infinite, or better said, universal. From the XXI century, music has changed forever.