No one has seen matter or energy created. Changed, yes, but not created.About ten years ago cosmologists discovered the expansion of the universe was accelerating. This was very profound as it means that, in order to fuel the acceleration, dark energy comes into existence as the universe expands (it's related to Einstein's cosmological constant). By virtue of the fact that 'empty' space has vacuum energy the accelerating expanding universe is, by definition, creating energy as it goes. New particles can be transformed from this energy.
Of course, I might be entirely wrong


