I need some expertise on the following claim: "Energy even we think that it can NOT be destroyed does not cumulate of its own to form matter. For our universe to function the way it is functioning right now, i.e. moving towards a heat death as if it started as a potential, energy should come together to form the matter. Energy by its nature dissipates not cumulates. To use the energy to create matter out of it, we need purposeful and conscious act so that the end result should be in the from of an energy that could converted into physical work and increasing the entropy when doing that so." Now, please note that I am not trying to start a discussion about religion or god/gods. I am simply asking for your expertise on the claims above. Isn't it true that all cosmological models we have thus far show that at the early stages of the Universe, there was no matter but only energy? Isn't it true that just recently scientists turned photons into matter?