The Big Bang Theory proposes that the universe began approximately 13.8 billion years ago from the violent expansion of space and time starting from an extremely dense and hot state called a singularity. As the universe expanded and cooled, the first simple atomic elements like hydrogen and helium formed. Over millions of years, gravity caused matter to accumulate into dense clouds that collapsed and formed the first stars and galaxies. The early universe was dominated by hydrogen and helium, with heavier elements forming later in dying stars.