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The description that best defines matter is that it encompasses anything that has mass and takes up space. This foundational concept in science highlights two key characteristics of matter: mass, which is a measure of the amount of substance present, and volume, which indicates the space that substance occupies. This definition encompasses all forms of matter, including solids, liquids, and gases.

The other options do not adequately characterize matter. While energy is relevant to physical processes, it is not a property of matter itself. The ability of substances to exist in liquid or gas form is too limited, as matter can also exist as solids. Lastly, the idea that matter can be created or destroyed contradicts the law of conservation of mass, which states that mass cannot be created or destroyed in a closed system; it can only change forms. Thus, the definition focusing on mass and volume is the most accurate representation of matter.

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