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

Explanation

Yes, the transfer of energy takes place when we push a huge rock and fail to move it. The energy spent by us gets stored in the rock as potential energy of configuration due to the deformation of rock. The deformation in rock is so small that it cannot be observed by us. Some of the energy is also used up in stretching the muscles of our arms while pushing the rock and rapid displacement of blood to the stretched muscles.