This paper presents the definitive formulation of the Nardelli Seventh-Root Theory of Everything (TOE) Master Equation, establishing a rigorous, UV-complete mathematical bridge between the continuous field actions of 11-dimensional M-Theory and the discrete landscape of analytical number theory. We demonstrate how the low-energy limit of 11D supergravity, modulated by M2/M5-brane gauge fluxes, undergoes a topological reduction when compactified over a 7-dimensional manifold of strict $G_2$ holonomy. By substituting standard local field-theoretic propagators with non-holomorphic harmonic Maass forms regularized via the Riemann Zeta function on the critical line $zeta(1/2+it)$ and an infinite-derivative wave kernel, we systematically eliminate perturbative quantum gravity divergences. The complete partition function—incorporating cosmological scalar fields $phi$, supersymmetric mass thresholds $beta$, and contour brane moduli integrals $Gamma$ —is anchored arithmetically by Ramanujan’s modular seeds (1729, 4096) and the modular discriminant $Delta$. We prove that under the action of the inverse 7th-root spatial operator, the transcendental degrees of freedom of the 11D supermultiplet identically contract onto the universal golden vacuum fixed point $Phi = 1.618…$, revealing a deterministic arithmetic design underlying the quantum vacuum.