The rapid development of artificial intelligence (AI) has brought the AI threat theory as well as the problem about how to evaluate the intelligence level of intelligent products. Both need to find a quantitative method to evaluate the intelligence level of intelligence systems, including human intelligence. Based on the standard intelligence system and the extended Von Neumann architecture, this study proposes General intelligence quotient (IQ), Service IQ and Value IQ evaluation methods for intelligence systems, depending on different evaluation purposes. Among them, the General IQ of intelligence systems is to answer the question of whether ‘the artificial intelligence can surpass the human intelligence’, which is reflected in putting the intelligence systems on an equal status and conducting the unified evaluation. The Service IQ and Value IQ of intelligence systems are used to answer the question of ‘how the intelligent products can better serve the human’, reflecting the intelligence and required cost of each intelligence system as a product in the process of serving human.

To address the fragmentation in the definition of Agent and the profound challenges concerning the nature of intelligence, consciousness, and the observer-based unification of physics, this paper establishes Generalized Agent Theory from first principles. The cornerstone of this theory is Standard Agent Model, which conceptualizes Agent as a system possessing five indispensable functional modules: information input, output, dynamic storage, creation, and control, corresponding to a five-dimensional capability vector space.Based on Standard Agent Model, we systematically classify Agent，including Absolute Zero Agent (Alpha Agent), Omniscient and Omnipotent Agent (Omega Agent), and Finite Agent。and further detail 243 subtypes, while also exploring multi-agent relationships from the dimensions of perception, communication, and interaction. Subsequently, we introduce the “Polar Intelligent Field Model,” characterized by an Alpha-decay field and an Omega-enhancement field, to describe its evolutionary dynamics within capability space. The framework also proposes "Wisdom" (A metric for an agent's aggregate intelligence ) as a key intrinsic property of Agent, central to its interaction with these fields.Generalized Agent Theory offers a new interpretation of intelligence and consciousness: intelligence is defined as the overall efficacy of Agent in achieving its evolutionary goals, while consciousness is identified as the control function and its operational process. This provides a principled criterion for assessing the state of consciousness in current artificial intelligence systems, such as large language models.Crucially, Generalized Agent Theory reconceptualizes the physical observer as a specialized form of Agent and posits that the Universe itself is a dynamically evolving Finite Agent. From this perspective, fundamental physical concepts such as subjectivity/objectivity, uncertainty, the nature of spacetime, and entropy are reinterpreted as relative categories contingent upon the capabilities of the observer-agent. The theory further posits that the differences among classical mechanics, relativity, and quantum mechanics stem from the disparate capability configurations of their respective implicit observers, thereby offering a novel path toward their unification. This research aims to provide a unified foundational framework to advance research in artificial intelligence, physics, and related disciplines.

Research shows that observers and agents, as key concepts in physics and intelligence science respectively, exhibit profound intrinsic consistency. Based on this understanding, we propose and construct Theory of Universal Intelligent Evolution, known as Omega Theory, which offers an innovative exploration of Theory of Everything (ToE) from the perspective of intelligence science. Within the framework of Omega Theory, this paper unifies the research subjects and dynamic mechanisms of physics and intelligence science, revealing that the intelligence level of the observer is the fundamental source of the differences among classical mechanics, relativity, and quantum mechanics. Furthermore, this paper proposes that core concepts such as subjectivity and objectivity, determinism and uncertainty, as well as time and space, are inherently related to the intelligent state of agents and Universe.Omega Theory consists of three core models: Standard Agent Model, General Model of Agent Evolution, and Intelligent Universe Evolution Model. Standard Agent Model serves as a foundational axiom, defining the unified structure and functional framework of agents, and it is the cornerstone of the theory. Building upon this, we derive General Model of Agent Evolution and Intelligent Universe Evolution Model. Omega Theory posits that the fundamental units of Universe are agents, and that the entire universe is itself an agent. Matter is a special manifestation of agents, and each agent continuously evolves between the states of absolute zero intelligence and omniscience and omnipotence, driven by two intelligent forces that are derived from the theory.To validate this theory, we have designed a thought experiment in the "Experimental Universe 1," where classical mechanics, relativity, and quantum mechanics experiments can be simultaneously conducted. By adjusting the intelligence level of the observer, we observe that different physical theory scenarios emerge in succession as the observer's intelligence level changes.