Material substance or matter.

Subject of study or academic discipline.

Content, topic, or theme in literature/art.

Physical resources for a specific purpose (e.g., construction).

Essential qualities or characteristics of something.

Raw materials used in manufacturing processes.

Material or substance-based; physical.

Relating to subject matter or content.

Pertaining to a specific area of study.

Relevant or pertinent in context discussions.

Of significant importance or value in situation