Introduction/purpose: The Sombor matrix is a vertex-degree-based matrix associated with the Sombor index. The paper is concerned with the spectral properties of the Sombor matrix. Results: Equalities and inequalities for the eigenvalues of the Sombor matrix are obtained, from which two fundamental bounds for the Sombor energy (= energy of the Sombor matrix) are established. These bounds depend on the Sombor index and on the "forgotten" topological index. Conclusion: The results of the paper contribute to the spectral theory of the Sombor matrix, as well as to the general spectral theory of matrices associated with vertex-degree-based graph invariants.