Einstein believed that man was not mortal, but pure energy. Spirit.His great equation, E=MCsquared was derived from the notion that everything in the universe is just energy, that it can neither be created or destroyed. Just another way of saying that man is not mortal and can not die.
Samuel uses one of Einstein's basic tricks, but instead of it being used to create an Atomic Bomb, he reverses the formula and transmutes, transforms, matter into energy, which he can absorb into his body.Pretty hefty science and speculation.
Transmutation gets utilized a lot in esoteric traditions, but it appears as if it utilized without much knowledge of what the word really means. So it is important that we analyze this word and understand what it means, where it comes from, and what it implies. The word transmutation came into use because of the tradition of Alchemy, and is derived from Latin roots. The implications of the word transmutation are far beyond what most esoteric traditions attribute to it. Trans means “thoroughly,” and mutare means “change.” To transmute means to completely change something. In the modern Gnostic movement, for example, most students use this word transmutation exclusively in relation to sexual energy, which is a valid use of the word, but it is not its full meaning and not its original use.
Even though transmuting the physical into energy is possible, I wouldn't go out and try to be Superman. That's still the stuff of DC Comics, and not practical science at this time.
But it's fun to think that one day man might utilize his entire brain and do wonderful things that could seem like miracles in today's times.