We propose a mathematical theory of pragmatic information that connects communication, control, and decision-making. Its central notion is the isoteleia mapping, which formalizes equifinality: distinct semantic paths that lead to the same optimal action are treated as pragmatically equivalent. This mapping yields a three-tier hierarchy of syntactic, semantic, and pragmatic information, in which each successive abstraction removes distinctions that are irrelevant to the task. We then define pragmatic entropy, up/down pragmatic mutual information, channel capacity, and rate-distortion, and prove lossless source coding, channel coding, and rate-distortion theorems that extend Shannon's results. These measures quantify decision uncertainty, reliable transmission, and task-oriented compression at the level of terminal actions. We further introduce pragmatic value of information (VoI) and pragmatic cost of information (CoI) as decision-theoretic duals to rate-distortion and capacity, and develop a Lagrangian dual framework for cross-layer optimization. The resulting pragmatic efficiency bound
Ep(λ)=supR[Φp(R)−λCoIp(R)] characterizes the maximum net utility attainable by a resource-constrained intelligent system under a given resource price, yielding a behavioral capacity that extends Shannon's symbol-level capacity to goal-directed action. Extensions to continuous messages provide closed-form expressions for Gaussian channels and sources, while dynamic settings are addressed through a Bellman equation for sequential decision-making. The framework supports task-oriented communication, networked control, autonomous systems, and embodied AI by shifting emphasis from symbol fidelity to the effectiveness of information in guiding actions. In this way, it offers a common language for systems that extract value from information under resource constraints.