Answer :
Mass or substances that compose the universe will not disappear even if you scorched, minced, crushed or pummeled it to bits. They may change form but they won’t disappear. I am hoping that this answer has satisfied your query and it will be able to help you in your endeavor, and if you would like, feel free to ask another question.
Answer
According to law of conservation of matter, "" matter can neither be created nor it can be destroyed". It means if we use the matter like rocks we will just transfer into other form of matter by changing its shape. Like we can use rocks for making buildings. or we can use rocks for making cement or coal.
When we use coal it turns into ashes and release carbon dioxide. In this way we are just changing the shape of matter we cant destroy it. Similarly we cant create a matter out of nothing. To create a matter we always use some other type of matter.