Full Idea
The master science can be thought of as the theory of sets with the entire range of physical objects as ur-elements.
Gist of Idea
The master science is physical objects divided into sets
Source
Penelope Maddy (Sets and Numbers [1981], II)
Book Reference
'Philosophy of Mathematics: anthology', ed/tr. Jacquette,Dale [Blackwell 2002], p.347
A Reaction
This sounds like Quine's view, since we have to add sets to our naturalistic ontology of objects. It seems to involve unrestricted mereology to create normal objects.