Matter is commonly defined as the substance of which physical objects are composed. It constitutes the observable universe. According to the theory of special relativity, there is no unchangeable distinction between matter and energy, because matter can be converted to energy (see annihilation), and vice versa (see matter creation). The visible components of the universe are now believed to compose only 4 percent of the total mass. The remainder is believed to consist of 23 percent cold dark matter and 73 percent dark energy.^[71] The exact nature of these components is still unknown and is currently under intensive investigation by physicists.

The behavior of matter and energy throughout the observable universe appears to follow well-defined physical laws. These laws have been employed to produce cosmological models that successfully explain the structure and the evolution of the universe we can observe. The mathematical expressions of the laws of physics employ a set of twenty physical constants^[72] that appear to be static across the observable universe.^[73] The values of these constants have been carefully measured, but the reason for their specific values remains a mystery.