Beware the following text contains, obviously, spoilers of all Rewrite
When Kotarou uses
Aurora to create a copy of the Theory of Life, he manipulates it to see its contents in the form of a Game Board, which lets them see the contents of the world as well as numbers/
parameters/
data that define the world and its content and that characters from The Moon can manipulate
as a videogame (Anime scenes makes the videogame analogy more clear. Such as a "Game Over" scene when life dies)
Each living being has its own
numbers that differenciate them from other species, even if they look similar,
creature data.
The information contained in the Theory of Life
is that of the interrelations between all Real-Life events. We've seen that by manipulating said data Kotarou and company can change the transcourse of real-life events, climate, human history, manipulate the genome of living beings, rewind/fast forward time, etc.
Additionally, Kotarou in Akane Route after rewriting his senses describes the world as a "
mass of slowly changing numbers", following that interpretation of the world being made by the kind of information/data/parameters Theory of Life manipulates (something he ends up finding again
at the end of Terra).