Derivation of mass (m), charge (e) and fine structure constant (FSC) from theory are unsolved problems in physics up to now. Neither the Standard Model (SM) nor the General theory of Relativity (GR) has provided a complete explanation for the existence of the rest mass, i.e. restmass of the electron. The question “of what is rest mass” is therefore still essentially unanswered. We will show that the combination of two Principle Theories, General Relativity and Thermodynamics (TD), is able to derive the restmass of an electron (m), which surprisingly depends on the (Sommerfeld) FSC (same for the charge (e)).