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Proof

Mass and energy are therefore essentially identical, i.e., just different expressions of the same thing.*

Potential energy can be shown to be dark matter:
A one-kg iron sphere has potential energy relative to all other stars and masses. Their number is enormous or infinite. Energy equals mass according to Einstein's formula. If the potential energy were associated with the iron sphere, it would be very heavy or infinitely heavy. This mass must therefore be located somewhere, but not on the iron sphere alone. Unfortunately, this does not allow us to prove where this mass is to be assumed.
Here, potential energy refers to the energy of distance. It is unknown, finite between two objects, and positive. In contrast to the potential energy frequently used in physics, which is counted negatively from top to bottom. This energy of distance has a smaller value at smaller distances and an unknown maximum value at the greatest distance.
Example:
In the Lagrange function for a pendulum of length one, the value -m•g•cos(alpha) is used as the potential energy. To obtain the actual value, one would have to add the (unknown) value at the suspension point. The positive part of the total energy is m•g•(1-cos(alpha)) in this system. Constants are eliminated upon differentiation, as in the Lagrange formalism.
Why the energy is not truly zero at infinite distance:
A nitrogen molecule has a very strong triple bond. The reason: The energy is at a minimum here; a lot of energy is required to separate the atoms. No matter how far these atoms are separated, their energy is conserved. When they are reunited, the same amount of energy is released that was required to separate them.

*Book "Grundzüge der Relativitätstheorie (Fundamentals of the Theory of Relativity,)" Page 49 by A.Einstein.

Ludwig Resch