The document proposes a theory to unify non-inertial and inertial reference frames through quantum mechanics. It suggests that an observer exists in a quantum superposition of states, both alive and dead simultaneously. The dead observer, with negative probability, exists outside the box and sees the box as an accelerated frame. The alive observer inside the box sees it as inertial. This "bi-location" of the observer through quantum superposition unifies acceleration and uniform motion, leading to a theory of quantum gravity. The observer can collapse the wave function to observe either a curved or flat spacetime depending on whether they observe from the perspective of the dead or alive quantum state.