Matter is not destroyed, and it is not created anew.
It simply undergoes transitions from one aggregated form to another.
Every action in the physical world creates a result.
It is not possible for an action to take place and vanish absolutely.
Even for the most apparently random, meaningless action, like a person scratching his nose, there are consequences: changes in the material and temperature that result from that action.
It is possible that the action has transitioned to a different construct or realm, but in some way, in
this place or another, the action continues to exist.
This law operates in the spiritual world even more powerfully.
The spiritual essence of a commandment that was performed, its meaning and form, generate a particular reality and generate an angel.
This angel, formed from the particular action of a particular person, is now an existing and active force in the life, framework, and level of that particular person.
Rabbi Adin Steinsaltz