Energy and matter are interconvertable

Matter and energy are not interconvertible: matter is the abstract term of mass that represent mass with all existence states of it. So matter includes mass and energy. Mass and energy cannot be separated

the abdomen (less formally called the belly, stomach, tummy or midriff) constitutes the part of the body between the thorax (chest) and pelvis, in humans and in other vertebrates. the region occupied by the abdomen is termed the abdominal cavity. the stomach secretes acid and enzymes that digest food. ridges of muscle tissue called rugae line the stomach. the stomach muscles contract periodically, churning food to enhance digestion. the pyloric sphincter is a muscular valve that opens to allow food to pass from the stomach to the small intestine.