Matter is found throughout the universe. Is the food we eat considered new matter? Why or why not

Matter can not be created or destroyed, nor it be returned, it only be changed so we eat is not new matter it is matter that has been changed.

No, food is not a new matter

Explanation:

Food consumed by us is not a new matter because it is not something which is created abruptly out of something. There are series of physical and chemical processes though which energy and matter transforms and then convert into food of one type.

For example - An apple plant takes sunlight and produces apple. Once the apple is consumed by human/animals, the energy contained in it as chemical energy converts into heat energy and the matter it it converts into waste which is then excreted. This waste is added as fertilizers to plants of oranges, papaya etc. Thus, the waste produced by consumption of apple is now used in producing other food.