[Q]: There is a phrase which is taught in school, “Matter can neither be created nor destroyed," whilst Allāh is the Creator of the heavens and the earth, how can we refute this?

Shaykh Ṣālīḥ al-Fawzān:

[A]: This is the speech of naturalists, those who speak regarding nature and do not believe in a Creator. The truth is, everything came to be after its non-existence, and shall perish after its existence, except Allāh, He does not have a beginning or an end.

كُلُّ مَنْ عَلَيْهَا فَانٍ (26) وَيَبْقَىٰ وَجْهُ رَبِّكَ ذُو الْجَلَالِ وَالْإِكْرَامِ (27)

Whatsoever is on it (the earth) will perish. And the Face of your Lord full of Majesty and Honour
will abide forever.

Source: Silsilat Sharḥ Rasāʾil al-Imām Muḥammad ibn ʿAbd al-Wahhāb, pg. 53.
Translated by: Munīb al-Ṣumālī

 Shaykh ʿAbd al-ʿAzīz ibn Bāz (رحمه الله) stated: “The Most Merciful’s throne is enormous; [in fact,] it is His biggest creation. Only He truly knows its magnitude.”

Source: المقصود بعرش الرحمن
Translated by: Musa Shaleem Mohammed