In this paper we demonstrate duality between matter and light. Through mathematical derivation we show that every fundamental matter particle with non-zero rest mass can be represented by a pair of photons. The photons in the representation are not normal photons but a special kind of continuously generating and annihilating virtual photons, whose wave functions super impose to give the wave function of the non-zero rest mass particle and the representation is in agreement with the spin of the particle. We use this duality to derive De Broglie wavelength. We show that a moving matter wave has two frequency components, one of it is with De-Broglie wavelength h/P and the other one is with wavelength hc/E. We also correct the De-Broglie wavelength for v = 0 where we show that there is only one frequency component for v = 0 with wavelength hc/E. Later in the paper we derive that every photon can be represented by a non-zero rest mass particle pair, one going below the speed of light and the other going above the speed of light.