First it is necessary to define the terms used in the statement. Facts are the subset of truths that have been proved and verified. Truth exist in unlimited numbers, when they are discovered and tested, they become facts. A theory is a detailed clarification. The aim of a theory is to provide us with clarifications of physical things, phenomenon and events. We can make sense of facts by establishing theories, theories are established by formulating hypotheses, either by observation or sometimes by intuition and analogy and deducing conclusions from these hypotheses that can be tested directly or indirectly by observation or by experiment. For example, we all know that the sun emits light, it’s a fact. The fact doesn’t give reasons about why this phenomenon occur, that’s an observation of a fact. A theory is an explanation of a set of facts.The aforementioned theory was created using a set of evidence and mathematic calculations that supported and explained the long process from scratch.Breaking up the claimed statement into two fragments. First, that facts are needed to establish theories and second, that theories are needed to make sense of facts.