Likely a strawman created by the far right to make racial/ethnic egalitarians look like silly, naive magic believers.
Guessing that this theory states that people's behavior are determined by the location they're in through "magic". Pretty much no one actually believes that people will change behavior once they enter an area. The far right can't actually "prove" their "superiority" so they have to compare themselves to made up magic believers even stupider than them to give them a false sense of intelligence. If you see someone use this term against you, that's a sign that they're just a troll who just want to make you mad.
A: "Different races and ethnicities are still part of the same species. Any non appearance or cultural based differences are too small to count any race or ethnicity as actually better than others."
B: "ANOTHER BELIEVER IN MAGIC DIRT THEORY AND ANOTHER LIBTARD EPICLY PWNED!!!"
A: "'Magic Dirt Theory'? The hell's that? Some strawman you created?"
B: "HOW ARE YOU SO DUMB AS TO NOT KNOW THE THEORY YOU BELIEVE IN? CAN'T EXPECT SHIT FOR A LIBTARD EMPHASIS ON THE L AND THE TARD"
A: "Another day another troll"
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The act of placing your terd filled butthole on the forehead of a friend. Example: Frank passed out shitfaced and nicole having no nutsack to teabag him, squeezes a turtlehead out and hits Frank with the infamous dirt stamp!
an alternative to "trash talk", when trash doesn't quite do it justice. Can be used interchangeably, or as a stronger version, or as a more playful version
"I'm gonna crush you at Mario Tennis later today"
"ooh, dirt talk"
A thin layer of pubetic hair above the top lip
God, jimmy has a dirt stash... It looks like he smeared shit all over it
To have a bowel movement of the solid variety.
Aaron: I can’t talk right now, building a dirt bridge.
James: Can you stop playing Minecraft for just one second?
Aaron: No, I am taking a hefty shit right now, please hold.
A older wise woman who has a mullet and her family is from the country in Kentucky who thinks she is BOUGIE.
Wow Cherry Dirt that hair looks like a mullet on a guy from Bullitt. county, Kentucky! We will. call it the “Shullett.”