There remain numerous unanswered research questions on deep learning (DL) within the classical learning theory framework. These include the remarkable generalization capabilities of overparametrized neural networks (NNs), the efficient optimization performance despite non-convexity of objectives, the mechanism of flat minima for generalization, and the exceptional performance of deep architectures in solving physical problems. This paper introduces General Distribution Learning (GD Learning), a novel theoretical learning framework designed to address a comprehensive range of machine learning and statistical tasks, including classification, regression and parameter estimation. Departing from traditional statistical machine learning, GD Learning focuses on the true underlying distribution. In GD Learning, learning error, corresponding to the expected error in classical statistical learning framework, is divided into fitting errors due to models and algorithms, as well as sampling errors introduced by limited sampling data. The framework significantly incorporates prior knowledge, especially in scenarios characterized by data scarcity, thereby enhancing performance. Within the GD Learning framework, we demonstrate that the global optimal solutions in non-convex optimization can be approached by minimizing the gradient norm and the non-uniformity of the eigenvalues of the model's Jacobian matrix. This insight leads to the development of the gradient structure control algorithm. GD Learning also offers fresh insights into the questions on deep learning, including overparameterization and non-convex optimization, bias-variance trade-off, and the mechanism of flat minima.