I think that it is discovered. The fact that reality exists in the form of matter and energy means that things such as 2 + 2 equal 4 are fundamental truths of our existence, hence, they are discovered not developed. They are simply brute facts; to quote Mr. Spock (during a low-budget, 3rd season episode directed by the master himself, Gene Roddenberry):
http://www.chakoteya.net/StarTrek/56.htm
Quote:Physical reality is consistent with universal laws. Where the laws do not operate, there is no reality.
http://www.chakoteya.net/StarTrek/56.htm