Shaykh Saalih al-Fawzaan was asked:

Question:

May Allah reward you, what is the refutation of the expression which is taught in schools “that material does not perish nor is it created from nonexistence“, knowing that Allah is the Originator of the Heavens and Earth?

Answer:

“This is the speech of the naturalists. Those who say that [the world and its affairs] are natural [occurrences]. They do not affirm a Creator. The truth is everything exists from nonexistence and ends after its existence except for Allah, the Exalted. For He does not have a beginning nor end:

كُلُّ مَنْ عَلَيْهَا فَانٍ – وَيَبْقَى وَجْهُ رَبِّكَ ذُو الْجَلْـلِ وَالإِكْرَامِ فَبِأَىِّ ءَالاءِ رَبِّكُمَا تُكَذِّبَانِ

Whatsoever is on it (the earth) will perish. And the Face of your Lord full of Majesty and Honour will abide forever

[55:26-27]

[Sharh Usool us-Sittah pg. 45]

Translated by

Faisal Ibn Abdul Qaadir Ibn Hassan
Abu Sulaymaan