Dear Sridattadev,
Thank you for your thoughts. You write, "We are not only real on a sensory basis, we are also real on the spiritual or conscience basis." I would say we are more real as 'spiritual beings' than 'physical beings'. All knowledge is self-knowledge. Thus, to know the universe we need to know ourselves. It is in that sense I understand and agree with you when you write, "... for the realized, one who experiences absolute singularity, both (zero and infinity) are the same..."
Though the 'quantity eta' in my essay is the basis for defining the physical quantities like energy, momentum, force, temperature, and entropy, 'eta' is undefined. It can be thought as 'being' or as 'ether'. Thus, built into my mathematical formulation of Basic Law of Physics, is both 'spiritual existence' (being) and 'physical existence' (energy, etc.)
love and peace,
Constantinos