If it is not testable, it does not sound like physics to me. Physics is an empirical science, and should therefore be testable by definition.
A large chunk of physics is theoretical in nature. Sometimes you simply cannot experimentally validate a phenomenon, so you instead propose a theory that attempts to explain it using physics. Then in the future, when the phenomenon is testable, your peers determine whether your theory was correct or not.
https://en.wikipedia.org/wiki/Atomism
You could also derive the Atomic nature of matter through math though, as infinitely devisable sets end up with paradoxes that don't match up with reality (think banarch-tarski)
You can do all this without an idea how to test it.