[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?

[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 ‎﴿٢٦﴾‏ وَيَبْقَىٰ وَجْهُ رَبِّكَ ذُو الْجَلَالِ وَالْإِكْرَامِ ‎﴿٢٧﴾‏

Whatsoever is on it (the earth) will perish. And the Face of your Lord full of Majesty and Honour will abide forever.
(Ar-Rahmān, 26-27 )

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