Energy was the measure of a physical system's ability to do work.
History and specifics
According to Montgomery Scott, transporters did not convert matter into energy and then reconstitute it, but instead analyzed the energy state of each subatomic particle and produced a Dirac jump to an equivalent state elsewhere. (TOS novel: Spock Must Die!) However, other sources described the transporters as using matter-energy conversion. (ST novel: Federation, SCE eBook: Out of the Cocoon)
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