Can elements be broken down?

Hint: We can consider atoms to be the fundamental particles which actually take part in a chemical reaction. The atoms from different elements share electrons or transfer electrons to form a chemical compound. Hence, elements contain only a single kind of atom.

Complete answer:
We all know that atoms can never be created nor be destroyed using any methods whether it is physical or chemical. Any kind of atom can only be transformed from one form to the other.
Elements are the substances that contain only one kind of atom. As we have already mentioned that atoms cannot be destroyed in a physical or chemical reaction, elements cannot be broken down into simpler substances. Breaking down an element will give us atoms of the same element, hence no new substance is obtained.
For example, water actually consists of two main elements which is given as hydrogen and oxygen. Thus, water is a compound which can be broken down into simpler substances which are: oxygen and hydrogen. But we cannot break the elements hydrogen and oxygen into further simpler substances.
Hence, we cannot break elements into simpler substances.

Additional information:
- Molecules are formed when the atoms of the same elements combine. For example, molecular oxygen $\left( {{O}_{2}} \right)$, molecular hydrogen $\left( {{H}_{2}} \right)$ etc.
- Compounds are actually formed when the atoms of elements which are different from each other combine together. Examples of compounds are Water $\left( {{H}_{2}}O \right)$, Common Salt (NaCl) etc.

Note:
You may think that elements are made up of atoms and hence they can be broken down, but remember elements are formed only by the same kind of atom. Hence, breaking down the element will give the atom of the same element and no simpler substance will form.