While it is empirically verifiable that matter and energy cannot be created or destroyed, it is also empirically verifiable that the structures that matter and energy assumes can be created and destroyed. For example, in chemistry, when two or more atoms/molecules bond they form structures that are not present in their constituent parts. These new and or novel molecular structures constitute the creation of structure(s) and when bonds are broken there is a corresponding destruction of structure(s). Thus conceived, these are the laws of creation and destruction in Structural Chemistry, Nanoscience and Physics.
What applies at the atomic and molecular levels of phenomena is equally applicable at other scales. Therefore, these laws while defined in chemistry are just as valid in Cosmology and all other scales of physical phenomena.
To restate them then:
1) Matter and energy can be created as it is transformed from one structural form into another.
2) Matter and energy can be destroyed as it is transformed from one structural form into another.
See Also: Occam’s Sword: https://occamsword.wordpress.com/
and or Eliminative and Multiplicative Materialism: https://eliminativeandmultiplicativematerialism.wordpress.com/
Both by Albert P. Carpenter