Energy and mass cannot be created or destroyed, adhering to the conservation laws of physics. However, energy can transform into mass, as seen in particle-antiparticle creation from high-energy photons. When particles annihilate, their rest mass converts into energy, demonstrating the interchangeability of mass and energy. Photons, while massless, possess energy and can exhibit relativistic mass depending on their context. The discussion highlights the complexities of mass conservation and transformation in the universe.