For example, consider electron–positron annihilation, in which the rest mass of individual particles is destroyed, but the inertia equivalent of the system of the two particles (its invariant mass) remains (since all energy is associated with mass), and this inertia and invariant mass is carried off by photons which individually are massless, but as a system retain their mass. This is a reversible process – the inverse process is called pair creation – in which the rest mass of particles is created from energy of two (or more) annihilating photons. In this system the matter (electrons and positrons) is destroyed and changed to non-matter energy (the photons). However, the total system mass and energy do not change during this interaction.
what is created and changed to non-matter energy?