What does energy and matter make up?

Answer 1

Me and only me.

Ich bin Gott.

Answer 2

My guess is you are looking for an explanation of E = mc^2, the relationship that says all matter (m) has an equivalent amount of energy found by multiplying the mass (m) by the square of the velocity of light (c).

This relationship has been proved over and over again...in both directions. Matter has been created from high energy at the subatomic level in super colliders. In fact, electrons and positrons, both having matter, have been created from colliding massless photons that are pure energy. [See source.]

Of course, the atomic bomb is a constant reminder that mass can create a lot of energy as light, heat, radioactivity, sound, and kinetic energies.

And, if you wish to invoke the WAG that is called String Theory, all energy and matter are just manifestations of vibrating strings that are infinitely thin and only one Plank length long (about 10^-33 cm). [See source.]

How we see each string depends on its intrinsic frequency. Some strings look like photons in our universe, some appear as bosons or muons, others look like gravitons, and so on...all depending on the string frequencies, which determine the string energy levels.

So, as one answer put it, energy and matter do in fact make up the universe; at least everything in it and, perhaps if you believe string theory, the universe itself.