According to law of conservation of mass, during a chemical reaction:
the matter can neither be created nor be destroyed.
According to the law of conservation of mass, the mass before and after a chemical reaction remains the same. So the mass of the reactants is equal to the mass of the products. Something that have mass and occupies space is known as matter. Thus, as per the law of conservation of mass, matter can neither be created nor be destroyed in a chemical reaction.