In philosophy, absolute theory (or absolutism) usually refers to a theory based on concepts (such as the concept of space) that exist independently of other concepts and objects. The absolute point of view was advocated in physics by Isaac Newton. In philosophy, absolute theory (or absolutism) usually refers to a theory based on concepts (such as the concept of space) that exist independently of other concepts and objects. The absolute point of view was advocated in physics by Isaac Newton. An absolute theory is the opposite of a relational theory.