Answer:
True
Step-by-step explanation:
True. It is a law of physics that matter is something that cannot be destroyed, matter can be divided into smaller parts or it can change form and composition, but never disappear or be destroyed.
It is also useful to consider matter as energy, Einstein tells us this is his famous equation E = mc,
and energy in physics is also a quantity that is conserved, it does not disappear, it can change in form but is not destroyed.
So the answer is true, matter cannot be created or destroyed, only changes in form.