Why is the Bible so simple. It just acknowledges God. Then it says God created the heavens and earth. There is just no opinion expressed in this simple statement in the first book of the Bible, Genesis. Just the facts of the way it is in the universe.
Creation shows God’s power and ability. It is one thing to intelligently design something like a computer system, a communication system, or a transportation vehicle. It is another to actually build it. What if we had no raw materials and needed to design and build from nothing.
God created the universe from nothing. He is God and has this ability. So He is the source of all matter and energy. He doesn’t just modify pre-existing matter but calls matter into being out of nothing.