Answer:
In the organism matter and energy also follows the law of conversion which means energy or matter can not be created or destroyed, it just changes its form in any system.
Cellular respiration is a catabolic reaction that converts chemical energy in the form of the energy that is used by the cell by breaking the complex sugar and other macromolecules into simple and smaller components and release waste products with the energy in ATP (a useable form of energy for the cell).
The energy stored in the bonds of the sugar and other organic molecules take place in this process converted into the chemical bond formed in ATP, is exactly the same only changed its form.