matters
1.
имеет значение
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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the structure and properties of matter
1.
имеет значение
be of importance; have significance.
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it doesn't matter what the guests wear
2.
имеет значение
(of a wound) secrete or discharge pus.