matter
US /ˈmæt̬.ɚ/
UK /ˈmæt̬.ɚ/

1.
physical substance in general, as distinct from mind and spirit; (in physics) that which occupies space and possesses rest mass, especially as distinct from energy
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All living things are composed of matter.
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Dark matter is a hypothetical form of matter that is thought to account for approximately 27% of the mass-energy content of the observable universe.
2.
3.
the content of a written or spoken work, as distinct from its style or form
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The book's matter was profound, though its style was simple.
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The speaker focused on the core matter of the presentation.
1.
be important, significant, or relevant
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It doesn't matter what you wear, just come.
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Your opinion really matters to me.