Matter can change form through physical and chemical changes, but through any of these changes matter is conserved. The same amount of matter exists before and after the change—none is created or destroyed. This concept is called the Law of Conservation of Mass.
For example, the carbon atom in coal becomes carbon dioxide when it is burned. The carbon atom changes from a solid structure to a gas but its mass does not change. Similarly, the law of conservation of energy states that the amount of energy is neither created nor destroyed.