Energy can be neither created nor destroyed, but can change form - this is an accepted scientific fact and known as the Law of Conservation of Energy. This fact is stated millenia ago in the Bhagavad Gita Chapter 2 Verse 20
na jayate mriyate va kadacin
nayam bhutva bhavita va na bhuyah
ajo nityah sasvato 'yam purano
na hanyate hanyamane sarire
For the soul there is neither birth nor death at any time. He has not come into being, does not come into being, and will not come into being. He is unborn, eternal, ever-existing and primeval. He is not slain when the body is slain. As a person puts on new garments, giving up old ones, similarly, the "soul" accepts new material bodies, giving up the old and useless ones.
In my opinion this verse describes the Atman as energy which only transforms in birth and death. In the Law of Conservation of Energy, the total energy of an isolated system cannot change and energy cannot be created or destroyed but can only change form. In the same way Atman is unborn, without death and only transforms itself.
Krishna in Bhagavad Gita stated this Sutra or principle ages ago. This is also the binding thread of the oneness of this universe. The eternal energy transforms itself portraying the differentiation that can be seen in this universe.
This truth has been echoed in the Vedas many times and can be seen in the functioning of the basic rituals of the Hindu society till date. This is why a Hindu worships celestial bodies, animals, trees and even mountains, rivers, stones etc as the symbol of God or Universalism. This is often mistaken as idolatry but if seen through the filter of the law of conservation of energy, the fact revealed is, the oneness of the universe that a Hindu actually worships and no individual deity.
The more I experience this world and know about scientific facts the better I understand the truth ingrained in the verses of Bhagavad Gita, Upanishads and Vedas. Reading these scriptures is searching one's own self and understanding them is the revealing of true knowledge or consciousness. Rig Veda describes this knowledge of truth or consciousness as God (Pragyanam Bhahma - Consciousness is God, Aitreya Upanishad 3.3 Rig Veda). This consciousness or knowledge is within us or we are that as is said in Chandogya Upanishad 6.8.7 of the Saa Veda - Tat Tvam Asi leading to the realization Aham Brahmasmi - "I am Brahman" (Brhadaranyaka Upanishad 1.4.10 of the Yajur Veda)
