I am not going to definitely say that energy cannot be created nor destroyed. We know so little about the universe to authoritatively make such an arrogant statement. I think that, according to our current knowledge, energy cannot be created nor destroyed. On a side note, the nature of God is likely something far beyond what many of us believe. Possible God is the energy of everything--a conscious entity whom literally guides everything as energy himself. Or, perhaps God is nature itself; perhaps he is all matter, literally controlling his creation by controlling himself. Or, maybe, God embodies the physical laws of the universe as a self-conscious entity guiding the universe and nature through himself. Or, and I think this is the most likely, God is an entity, a self-conscious, uncomprehendable piece of existence so deeply enshrined within the nature of existence that our infant's understanding of physics and nature as a species can only hope to ever begin to understand.