Virtual particles were brought into play by Richard Feynmann. They exert interactions, so the electrical force is generated by the transmission of virtual photons. They cannot be detected by measuring devices. In particular with vacuum fluctuations one suspects virtual particles as a consequence of the quantum field theory and the uncertainty relation of Quantum Mechanics.
The absolute theory and virtual particles
As shown, from the considerations of the Division by Zero, there are numbers in the epsilon range that are greater than 0 but smaller than any real or natural number previously defined. These numbers perfectly represent the mass and energy of virtual particles. They only get a real share when they combine to form an infinite number of particles, e.g. at the mass of a particle of 0 (3), the mass of an infinite number of such particles would result in infinity * 0 (3) = 3. Mental and mental processes also work via virtual particles. Whereby the term particle is a bit strange, and you don't have to accept matter, but rather mind and soul. Accordingly, the absolute theory is also against a law of conservation of matter in contrast to the Conservation of mass. Matter can be dissolved into an infinite number of virtual particles and an infinite number of virtual particles can combine to form matter. So it is well defined.
Virtual particles and tachyons
In contemporary physics it is frowned upon to speak of tachyons, particles that move at faster than light. These were originally required by string theory. From the point of view of absolute theory, there is no difference between tachyons and virtual particles. Virtual particles must also move at faster than light if they have no mass or a mass in the epsilon range around zero. This follows from the anti-proportionality of locomotion and mass. Both also have an energy in the epsilon range around zero, only when an infinite number of them come together can they take on real form.