Well, yes and no. Einstein established an equivalency between energy and matter. Humans have tapped this in a small way with nuclear electricity generation and the atom bomb, in which an exceedingly small portion of the matter originally existing disappears and is changed into energy. In an atomic explosion, the original mass of fissile material is relatively small, maybe a few 10s of kg, and the amount converted to energy is an exceedingly small fraction of that, yet look at the vast amount of energy liberated.
Now, humans other than Tom Swift don't know how to reverse the process, that is, to turn energy into matter, but given enough knowledge and access to the immense amounts of energy that would be required, there's no reason it shouldn't be possible. And the Bible presents God as comprising and having access to, virtually unlimited amounts of energy.
I think you addressed your post to the wrong person.