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This article proposes a biophysical theory of consciousness based on a formal equivalence between mass, energy, and informational organization derived from the coupling energy between the brain and a nonlocal phenomenological field, the q-field. Consciousness is conceived as a form of functional matter, whose phenomenological mass results from the difference between the total metabolic energy and the entropic cost associated with the organization of the brain's electromagnetic field. Based on Landauer’s limit, the model introduces a functional quantization of coupling energy, imposing discrete thresholds for the emergence of consciousness and defining phenomenological granularity. Under the relativistic principle formulated by Einstein, this excess energy is reinterpreted as a real and measurable informational mass. The formulation dissolves the Hard Problem of consciousness by transforming it into a physico-operational relationship and proposes experiments with simple organisms for empirical testing. The model returns to Spinozist monism in a thermodynamic key, inaugurating a new paradigm in the physics and neuroscience of the mind.