The theory that when all else fails and there is nothing you can do to make a situation better, you should just fuck it. The phrase was first spoken by the mighty and wise Stan to a clingy ex-girlfriend relating her woes. After Stan had carefully observed the story, he related his advice. Just Fuck it.
Girl: "I just can't get over him. He broke my heart and I still love him."
Stan: "Fuck it, Lynn. Just fuck it. So says the Theory of Stan."