According to law of conservation of energy, energy can neither be created nor destroyed but can however be converted from one form to another.
Rubbing the hands against one another does not create energy. Rather it creates friction between the two surfaces. Work is done to overcome the friction between the two surfaces and some of the energy ends up being converted to heat.
<em>Hence, energy is not created by the action but rather converted from one form to the other. </em>
