World—Universe Cosmology (WUC) proposes that the physical World is a finite, boundless three-dimensional Hypersphere forming the surface of an expanding four-dimensional Nucleus embedded in the Eternal Universe. The Nucleus expands in the fourth spatial dimension at the fundamental speed (c). Matter is continuously created by the Eternal Universe through the formation of Universe-Created Particles (UCPs) within the expanding Nucleus.The present paper proposes a common physical foundation for Matter, Energy, Time, and Angular Momentum. It introduces the fundamental Surface Tension (σ_0) of Cosmic Bubbles and the Angular Momentum flux density (J_h), directed from the four-dimensional Nucleus into the three-dimensional World. WUC proposes the fundamental relationshipσ_0=J_h=h/(a^2 t_0 )where (a) is the fundamental length and (t_0=au2044c) is the fundamental time scale. The fundamental rest-energy scale and Planck's constant are expressed throughE_0=σ_0 a^2 h=σ_0 a^2 t_0Within the four-spatial interpretation, Time represents the evolution of the fourth spatial position of the expanding Nucleus. Rest Energy is the three-dimensional representation of the fourth spatial momentum component, transformed by the fundamental expansion speed (c). Angular Momentum is proposed to manifest as a collective property of organized UCP ensembles whose circulation already exists within the four-dimensional Nucleus before their entry into the three-dimensional Hypersphere.These relationships suggest a common physical foundation for fundamental quantities that appear distinct within our three-dimensional experience. The proposed interpretation is presented as a physical hypothesis requiring further theoretical development and quantitative experimental and observational testing.