Full Idea
One could consider mass and energy as two different forms of the same 'substance' and thereby keep the idea of substance as indestructible.
Gist of Idea
We can retain the idea of 'substance', as indestructible mass or energy
Source
Werner Heisenberg (Physics and Philosophy [1958], 07)
Book Reference
Heisenberg,Werner: 'Physics and Philosophy' [Penguin 1989], p.107