Does the transfer of energy take place when you push a huge rock with all your might and fail to move it? Where is the energy you spend going?

There is no muscular energy transfer to the stationary rock when we push a massive rock. There will be no energy loss because muscular energy is converted to thermal energy, causing our bodies to heat up. We know that energy cannot be created or destroyed, it can only be converted from one form to another because of the principle conservation of energy.