Light, gravity, the Universe expansion and relativity in a simple but accurate enough model of Universe are studied. The proposed model starts with a singularity (BIG BANG or better said BIG FLASH). Unlike the standard picture where in the first stage there exists a “soup” of light and various particles (electrons, neutrinos, hydrogen, helium etc.), here the light energy is maintained for a longer time interval and a structure by dividing the Universe sphere is introduced. The first stage ends when neutrons (substance) appear by an effect of resonance. Then other particles are first formed by the neutron decay. After the occurrence of the substance, a hydrodynamic model of gravity is introduced through an analogy with the sources interaction in an incompressible fluid. It allows to obtain many interesting results. The model can be easily adapted to include special relativity effects. As regards the general relativity simple expressions for the scale of Universe do not seem to apply to the mass and radius of the Universe, currently accepted. Then, the possibility of using such simple relationships based on the light refractive index in the largest possible regions is studied.