The Matter of Everything (in TlhIngan Hol: HapHoch) was an organization of civilian scientists from the Federation, Klingon Empire, Cardassian Union, and other worlds, dedicated to creating a unified theory of the nature of the universe.
In the 2370s, the Klingon High Council condemned the work of the MOE. Similar work had been at the Klingon Science Institute by a Klingon scientist named B'Ekara, but she was fired for integrating into her work the theories of Kleissu, a Mizarian scientist. Both joined the MOE shortly thereafter.
At their 2380 summit meeting, Federation President Nanietta Bacco asked Klingon Chancellor Martok to lift his government's ban on the work of the HapHoch, arguing it had no connection with the pacifistic government and policies of Mizar. She proposed that instead the Federation and the Empire jointly support the MOE's efforts. (ST novel: Articles of the Federation)
Sometime before 2381, a female Ferengi named Sekki fraudulently sold artificial farantine to a Matter of Everything research group based on Alpha Proxima II. After having her arrested, they later dropped the charges, as the artificial farantine worked as well as real faranatine. (ST novel: A Singular Destiny)