So what is this stuff? What is energy made of? That is the biggest question now being studied. But all viable theories are converging on the same conclusion: energy appears to be an oscillation of some sort, a movement back and forth in space-time (and possibly other dimensions as well). It is like a ripple, a wave, in space-time itself. And that means energy, and hence all forms of it including matter, is simply the result of geometry. In other words, space-time arranged, rippled, in a certain way is energy, and hence also matter.