A test particle falling in a gravitational field gains in kinetic energy exactly what it loses in potential energy. However, what matters in this calculation is NOT the value of the potential energy at say two radial points in the falling path, say R2 and R1, but the DIFFERENCE in potential energy between these points. IOW, the potential energy is not well DEFINED as having some specific value. That is, one could add a constant to the potential energy at all points along the falling path and the calculation is unchanged. This is a long winded way of saying that it's a fallacy to add rest energy, calculated by mc^2, and gravitational potential energy, in an attempt to claim the total energy of the universe is exactly zero. Rest energy is well defined, but gravitational potential energy is not. AG
What exactly did Tolman prove many decades ago? Do you have a link to read on this? AG