The basic law of energy conservation states that “energy can neither be created, nor be destroyed, it can only be transmuted from one form to another.
Our physical body is made up of tissues -> cells -> molecules -> atoms all the way down to electrons, protons and neutrons, which in turn are nothing but energy charges. Therefore down to the atomic level, we are all made up of energy.
To hold this energy together, certain consciousness is required to give a configuration to the atomic structure in order to create a form. The degree to which this consciousness is aware of itself varies from the least amount in non-living things to the most aware in the human form.
This level of consciousness varies from person to person and time to time within the human beings also.