The Single Aperture Far Infrared Observatory (SAFIR) will study the birth and evolution of stars and planetary systems so young that they are invisible to optical and near-infrared telescopes such as NGST. Not only does the far-infrared radiation penetrate the obscuring dust clouds that surround these systems, but the protoplanetary disks also emit much of their radiation in the far infrared. Furthermore, the dust reprocesses much of the optical emission from the newly forming stars into this wavelength band. Similarly, the obscured central regions of galaxies, which harbor massive black holes and huge bursts of star formation, can be seen and analyzed in the far infrared. SAFIR will have the sensitivity to see the first dusty galaxies in the universe. For studies of both star-forming regions in our galaxy and dusty galaxies at high redshifts, SAFIR will be essential in tying together information that NGST will obtain on these systems at shorter wavelengths and that ALMA will obtain at longer wavelengths.