Yes, it is <span>accurate to describe the physical universe as composed of only matter and energy. Some people might argue about the dark matter, but it is not yet defined properly. Different universes can be made up of different compositions but it is a fact that our universe is made of matter and energy. </span>
Universe is composed matter, anti-matter, energy and dark-energy. Only 5% of the universe is made of matter and energy. Rest of the universe is composed of dark matter and dark energy about which we are yet to be clearly understood scientifically. From Einstein's equation, we understand matter and energy are related as: E = m c².
