Mass can neither be created nor destroyed. It may only be changed in states. Solid, liquid, gas, energy. Once energy it can/cannot become a sold, liquid, or gas again. Yet the beginning of the cosmos that gives rise to matter began with energy alone.
Creation – the transformation of energy to matter.
Dissolution – the transformation of matter to energy.
Destruction – the transformation of matter to something harmful or un-useful. (waste)
So when matter becomes energy it is nourishment for expansion of the universe/cosmos. And yet the cosmos and universe are not expanding but has an eventual finite boundary. All matter and energy that shall exist, exists already. Yet the cosmos is also contained in and is contained by that which is spirit. But the spirit is not energy but Essenes. When one speaks of spiritual energy, they speak of energy produced by an action of the body or movement in the ereathral, that action is received from the direction of the spirit.