The discussion centers on whether the Big Bang theory conflicts with the law of conservation of mass and energy, particularly since it posits that nothing existed before the Big Bang. It is clarified that mass is not a conserved quantity, as new mass can be generated in particle accelerators, and energy conservation does not hold in curved space-times like an expanding universe. The concept of energy being coordinate-dependent in General Relativity complicates the idea of conservation further. The zero-energy universe hypothesis is mentioned, suggesting that under certain conditions, energy can be defined as conserved and zero in an expanding universe. Overall, the conversation highlights the complexities of conservation laws in the context of cosmology and relativity.