It shouldn't be like a formula 1 car and a saloon, that's the whole point of science, one set of laws that are able to comprehend and predict all behaviour under any conditions. At least that's the goal. As for the original question try and consider the idea of energy not forming but think of something else that's always been around. At the big bang it was converted into energy and mass in our universe. Something else that became our universe and all the stuff in it, if you like one step up the mass/energy/??? ladder.