Atoms are the smallest particles that make up all matter. John Dalton's atomic theory states that all matter is made of tiny indivisible particles called atoms. Atoms of different elements have different masses and chemical properties. Two or more atoms can combine to form molecules, which are the smallest units that retain the properties of a substance. Molecules are formed when atoms bond together via chemical bonds and are the smallest particles that can exist independently. Common examples of molecules include water (H2O) and oxygen (O2).