The question of equality of mass and energy in the expansion of the Universe is considered. The law of conservation of the total energy of the Universe. The role of the gradient of the gravitational potential of interacting gravitational objects, which is formed at the point of interaction of objects. To distinguish the coefficients of gravitational interaction for the microcosm and macrocosm. The square of the speed of light is equal to the Gravitational Potential of the Universe. The product of mass on the gravitational potential has the dimension of energy. We establish the law of conservation of the total energy of the Universe in the expansion and the structural unit of energy. The law of conservation of the number of nucleons in the expansion of the Universe.