By the word of the LORD were the heavens made; and all the host of them by the breath of his mouth. Psalm 33:6
Now I'm not going to try to get profound. This is a very simple question, with a very simple answer, and only one--God. The Bible plainly says that God is a spirit, and so while matter cannot create spirit, spirit can and did create matter.
A little on-line research gives you such a mishmash of ideas on this that you wouldn't believe it! From Hindu theology to the infinitely all-wise Joseph Smith, everybody takes a swing at it. Smith believed (or said) that matter always existed, and those who teach otherwise are "unlearned". Eternal matter, zowee! What a concept!
But even unbelieving scientist have stated that matter has an expiration date. The death of matter? What a tragedy for materialists. So old Ger is convinced that matter, unlike God, had a beginning and will have an end.
A birthday party for matter?
"Happy birthday to you,
Happy birthday to you.
Happy birthday dear molecules, atoms, electrons, protons, and subatomic particles,
Happy birthday to you."
It looks like you could spend all your life studying the reasoning of those who argue the question of ex nihilo creation. But maybe we should remember that this is the way many make their livings. To take endless debate away from them would be to deprive them of their bread and margarine.