The quantum tunneling phenomenon has long been explained by quantum mechanics using abstract concepts such as probability waves and wave function collapse. However, the essence of its microscopic physical mechanism—how and why a particle can traverse a classically forbidden region—has never been clearly elucidated, leading to a schism between the physical laws governing the micro- and macro-worlds. Based on the Great Tao Model and the Unified Theory of Atomic and Molecular Structure, this paper, for the first time, constructs a complete, self-consistent, and quantifiable framework for a classical physical explanation. The core of this framework clarifies the microscopic physical mechanisms of "local weakening of the Existence Field" and "formation of a directional field channel", reducing the tunneling process to a deterministic sequence of events: "information coupling → field weakening → channel formation → classical penetration". The study rigorously derives the quantitative relationships between the field strength weakening coefficient, the field channel width, and the penetration probability. Its mathematical form is compatible with the empirical formula of quantum mechanics, but its physical connotation is fundamentally different. Case studies demonstrate that this theory can uniformly explain the atomic-scale resolution of scanning tunneling microscopy (STM), the deterministic energy release in α-decay, and the physical necessity for the impossibility of macroscopic object tunneling. Starting from the first principles of classical physics, this paper provides a new paradigm for understanding tunneling that aligns with physical intuition, has a clear mechanism, and is subject to experimental verification, achieving a logical unification of micro- and macro-physical laws.