Matter cannot be accelerated to the speed of light due to the requirement of infinite energy, as stated by the equation E=mc^2. When matter is transformed into energy, it no longer retains its original properties and behaves according to the rules of energy. The discussion includes an analogy comparing the transformation of money into a sandwich, emphasizing that the original form cannot be directly equated to the new form. Additionally, while matter cannot exceed the speed of light in a vacuum, it can surpass the speed of light in certain mediums, like glass. The conservation of energy and momentum is crucial in the transformation process, as illustrated by particle interactions.