'Before' is a question of time which obviously came into existence with the Big Bang, however athiest philosophy HAS to explain how matter came to be, the question still begs, something cannot come from nothing, Your point does address this question only the concept of time which we all agree started at one particular point
I'd like to take umbrage with a couple of things here.
We both seem to agree that the question or concept of "before" the Big Bang is an impossibility which is great.
Matter came to be through the conversion of the expansion and heat energy cooling. Mass-energy equivalence don't forget shows us that matter and energy are just the same thing expressed in a different way like ice, water and steam.
science accepts that SOMETHING CANNOT COME FROM NOTHING
This is one of those questions that's hard to answer unless the other person is literate in physics. I'll just talk as if they do and hope that they'll trust that I'm not lying to them. Though I often refer to matter in these posts as "a thing" like it's a very small but solid object it really isn't, matter is just the excitation in a quantum field which becomes expressed via wave function collapse as a particle. Matter coming in and out of existence isn't really something coming from nothing, that's just a shorthand way people explain it for others to understand without learning quantum mechanics. An analogous situation (and my theology isn't great so apologies if I get this example wrong) might be the idea of hell in Biblical terms - I seem to recall that it doesn't actually reference this in the original language but instead Hell is an analogous example of what the scripture was attempting to convey. This is why I often write in posts that people should try to see the root of the science rather than get stuck on what are the analogies.
To answer your next question hopefully before you ask it, you again have to look at what field theory actually is. A field is just a function that returns a specific value for a point in spacetime; I've always found the idea to be easier to understand when talking about a heat field emitted from a radiator. Close it's hot, further away it's cold but you can pick any single point in the Universe and that field still has a value even if we're talking trillionths of a degree. Sort of like ripples in water.
In the very earliest conditions of the Big Bang the fields that we have that control many of the laws of physics around us today including gravity, matter forming and/or bonding and the like did not exist at those energy levels and instead we're a single unified field. To answer the question, the unified didn't come from anywhere because again the idea that something happens before something else is a function of time and the "time field" didn't exist. Any change of any form is a function of time.
Now here comes the fun part. A time field doesn't exist. And in fact one could argue if done so with an open mind that actually a field doesn't exist. As I stated to Mark, a field is the method of measurement that we use to explain the phenomena in front of us - but this doesn't make the substance measured any less real any more than centimetres don't make distance a fallacy. We presume fields exist because they are an idea that makes predictions which comes true, can be mathematically explained and we observe them around us.
The "substance" is essentially vacuum energy, and fuck me I'm going to have to answer a billion questions now because of this.
But going back to your original point, energy cannot be created. It either exists or it doesn't. The vacuum energy of the Universe 14 billion years ago is the same as now, the only difference is the starting of time which then set into motion greater and greater and greater complexity. I imagine scientifically literate Priests in 2200 will be arguing that time literally IS God/God's Hand and I suppose outside of the usual problems of a complete lack of evidence on existence there's no real objection to this anywhere scientifically.
Anything that begins to exist has a cause, the universe began to exist therefore the universe has a cause, it cannot be matter itself it has to transcend time space and matter, that would point to a trancsendent being
A being needs a creator which is impossible outside of space and time so all you're doing is adding epicycles.