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In teaching the preparation of a lecture plan is very important in the sense that in which order the chapter (or subject) must be planned and taught, so that the students can easily grasp the subject matter as well as the curriculum can be completed within fixed time period to get the optimum outcome. Generally a mathematics teacher follows three magical words in teaching from primary school to colleges and universities for primary to graduate and postgraduate level students as well as for research scholars for doctoral and post doctoral works. These three magical words are: assumptions, properties and applications. Assumptions give the base for the development of the chapter (subject), the properties provide the base for their applications and the applications show the importance of the chapter (subject). These three words are the foundations of all subjects of arts, commerce, science, management, engineering, etc. and rule the complete education, the human civilizations, and the universe.