Wave Harmonic Theory of Historical Perception
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The Wave Harmonic Theory of Historical Perception, in Douglas Adams's The Hitchhiker's Guide to the Galaxy, is a theory studied by academics and freelance philosophers like Veet Voojagig that simply states that time is an illusion based on the passage of history, and that history is an illusion based on the passage of time.
Furthermore, it also states that one's perception of these illusions depend on three factors: Who you are, when you are, and when you last had lunch with Zaphod Beeblebrox.
This theory is first mentioned in Fit the Third of the Primary Phase and fully stated in Fit the Seventh of the Secondary Phase of the Hitchhiker's Guide radio series.