In Scientology, the concept of thetan (pronounced THAY-tan, /'θeɪtən/) is similar to the concept of spirit or soul found in other belief systems. The term is derived from the Greek letter theta, which in Scientology represents "the source of life, or life itself."[1] In Scientology the Thetan, not the central nervous system, is believed to command the body through communication points.[

I believe it to be

X = Xn + at

or

Theta = Thetan + (omega x time)

In Scientology, the state of Operating Thetan (OT) is a spiritual state above Clear. L. Ron Hubbard, the founder of Scientology, defined it as "knowing and willing cause over life, thought, matter, energy, space and time (MEST)."