Matter and substance are definitely related. All substances
are matter but all matters are not substance. A matter can consist of numerous
substances. Matter is generally a loose term used in respect to a substance.
Any physical object can be casually called a matter. Matter and substance are
sometimes used for the same context, but it is completely wrong. Numerous
examples have already proved that a matter may or may not be a substance
depending on its physical nature, but a substance is always a matter.