I am not sure. I would say that after the Big Bang, all the energy in our Universe is conserved, so the total energy remains the same, just changes form and distribution.
If you look it that way, then it is always the same energy in our universe that keeps transforming (electromagnetic, mechanical, potential, gravitational, thermal, chemical…), generating among other things life.
But there are very interesting discussions still open on conservation of information in black holes, generation of the Big Bang, energy moving in and out of other dimensions, on which I do not know much.
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