'Lines of Space' is a unique and interesting approach to creation of matter from empty space. The Author has presented this notion by primarily discussing the established theories of physics in an interactive dialogue with his son in order to simplify them and then comparing them with the new idea of 'Lines of Space'. The author conjectured that, in the beginning of the Universe, there was dense uniform space which converted into matter by contraction and caused different stresses in the remaining space, which in turn gave rise to fundamental forces. The author developed mathematical formulae to find this stress at various locations in the universe and established its relation with cause of Gravitation, bending of Light, expansion of the Universe, Theory of Relativity and creation of subatomic particles. Thus, he has presented in this book, an absolutely new, ground-breaking, plausible and fascinating look in to the world of physics where all matter in the universe is created from space itself and the fundamental forces subsist due to stress in the 'Lines of Space'.