Technology is in the way to reach in its climax but the basic understanding of science in many phenomena is still awaited despite the fact that nature witnesses. Scientific research reveals strong analogy between electron and photon. Atoms of solid state behavior that execute suitable electron transitions excite electron at target while absorbing heat energy at shunt level. De-excitation of electron under the pulling force of nearby unfilled state available at bare surface of atom results into depicting force energy shape-like Gaussian distribution called unit photon where inertia involved at each stage of changing state. The continuous cycles of excitation and de-excitation of electron confined within inter-state (filled to unfilled and unfilled to filled) result into generate force energy in wave-like fashion propagating in the inter-state electron’s gap of adjacent atoms in the lattice; in each unit photon, the force energy configures under electron’s trajectory while excitation period is due to inertia-levitation-inertia behaviors and force energy configures under electron’s trajectory while de-excitation period is due to inertia-gravitation-inertia behaviors. Silicon atom is considered as a model system of it. Uninterrupted confined inter-state electron-dynamics results into configure force energy that can travel immeasurable length where interruption from the point of generation termed it an overt photon –a long length photon. Such photons increase wavelength under decreasing energy when travelling in the medium other than inter-state electron’s gap where light glow is observed on attaining wavelength of their certain density in the visible range. They act as merged photons or squeezed photons while interacting (coordinating) to suitable medium, thus, on merging or squeezing convert into heat energy where atoms like silicon again configure them into force energy under the trajectory of electrons. Thus, heat energy dealing to suitable matter at atomic level transforms into photon energy. Involving levitation behavior in the course of exciting electron and gravitation behavior in the course of de-exciting electron validates that force of repulsion or attraction in certain materials engages the phenomenon of levitism or gravitism where inertia is exempted. Here, heat energy and photon energy explore matter at electron level. Thus, devise science to describe.