Let us perform an imaginary thought experiment where we have an instrument that can magically convert a particle of mass, m, without moving it, totally into energy via E=mc^2.
If we perform this experiment on two identical particles, one at the bottom of a mountain and one at the top top of a mountain of height, h, will we obtain the same energy in both cases? Or will we get mgh more energy out of the particle on the mountain, relative to the lower particle?
Explain what is going on. If you think you will get more energy for the higher particle, explain how this looks to a stationary versus a moving observer.