Matter CAN be created and destroyed. Matter and antmatter destroy each other, causing a flash of energy according to this quite well known equation:
E=mc² <=> m=E/c²
To answer your question, everything in the universe traces back to one single spot, where big bang took place. What it was that created an exploding universe out of void, no one knows.
There are a few ideas, such as an imploding former universe, pure chance, or quantum physics that would take some hundred pages to explain.
However, neither of these is even close to a proven theory status. So untill we are able to prove something, we have no better explaination than that God did it.