There are some parallels between the Heim Theory and the physics of the Taygeteans:

- 12 dimensional continiuum
- express things in terms of frequencies rather than with coordinates

I will try to explain the second topic. In Heim Theory (as published in volume 3 of "Elementarstrukturen der Materie") a 6 dimensional non material space is constructed, which generates processes in 6-dimensional material time-space (R6). R6 consists of the 3 coordinates of space x1 , x2, x3 and 3 time-like coordinates x4, x5, x6. It can be shown that some unknown "force" is able to distore those coordinates, giving birth to what we call elementary particles and force fields. A 6-dimensional background space can be constructed, which is the source of these forces. That space is called non-material side of reality. Also a substructure of this space can be derived: G4 ("god only knows, 4 coordinates, source of information) and I2 (two coordinates that transfer information).
Now a projection process can be constructed, that shows, how G4 can influence physical processes in R6.
G4 ---> I2 ----> S2 ---> time ---> R3
A mathematical analysis by Mr. Droescher showed, that the projection process must be performed using 12-dimensional fourier transformations. In other words: the non-material background of the world must be described in frequencies.

BTW: There are also a lot similarities between Heim Theory and the physical theories of the Ummites

- 12-dimensional space
- existence of a 12-dimensional geometrical finite unit (Heim: metron, Ummites: IBOZOO UU)
In both theories these finite units are the structural component that structures everything in universe. These are extremely tiny 12-dimensional units. Heim describes them as 12-dimensional "cubes" that can be distorted. The Ummites describe them as 12-dimensional bundles of directional axes, which is the same, only in another language of description.
- gravity as the most important background process
- existence of 3 time-like coordinates
- use of a multi-valued system of logics, that is transcending bi-valued antropomorphic logic (Heim: Syntrometry)
- existence of blueprints in hyperspace for all structures that can form in 3D. The Ummites declare, that such blue prints also exist for the structures of living beeings, and that "evolution" is a selection process from these already existing blue prints