State theory is a theory of absolute time in which the number of states from the first moment in time up to the current moment in time can be counted. Contrast with Einstein's theory of relativity, in which time is modelled using the real number system. A state is a moment in time, a point of time, an instant, and as such has no duration.

State theory and binary logic overlap somewhat due to the definition of a statement. In binary logic, a statement is a sentence which is either true or false, but cannot be true and false simultaneously. That is, no statement can be true and false in the same state.