First, let's clear up a few misconceptions/bad grammar.
ENERGY cannot be created or destroyed, only transferred.
MATTER can be, and is all the time being destroyed and created. We do it every day in particle colliders. For example, two protons collide in the LHC and a plethora of particles (matter) are created.
Mass is a property of energy and matter and is a little more difficult to talk about. My understanding is that mass cannot be destroyed as all energy has some type of mass.
I was having a facebook discussion and I do not understand how can there be no matter then an occurrence happens and matter is created?
Here is a short version of what we think happened: The "Big Bang" happened, resulting in an expansion of the entire universe very quickly in an event called Inflation. The universe, at all points in time, had ALL of the energy that it currently does. No more, no less. As the universe expanded it cooled down enough to where particles could start forming. Quarks and electrons formed, followed by protons and neutrons later on. Eventually it cooled enough for protons, neutrons, and electrons to form into Atoms, resulting in the formation of about 75% hydrogen and 25% Helium, which is where most of the current matter in the universe comes from. After a while gravity caused some of this matter to collapse and form stars, galaxies, nebulas, planets, ETC. That process still continues to this day.
While it is not very useful to discuss what was there BEFORE the big bang, one could argue that something was always there. Whether it was a previous universe that collapsed for some reason, or whatever.