Wun-Yi Shu (associate professor at National Tsing Hua University in Taiwan) has proposed a new universal model in which mass is converted into length and time is converted into space as the universe expands. As the universe contracts, the opposite occurs. The conversion factor depends varying gravitational “constant” and a varying speed of light (G/c2). Yeah, he also proposes that the speed of light is not constant.
However, his model explains “how the magnitudes of the three basic physical dimensions, mass, time, and length, are converted into each other, or equivalently, a novel theory about how the geometry of spacetime and the distribution of mass-energy interact. The theory resolves problems in cosmology, such as those of the big bang, dark energy, and flatness, in one fell stroke.”