Matter is everything that occupies physical space. Everything on earth, including the atmosphere, that occupies space and has a certain mass is considered matter.
Anything that occupies space and has mass is considered to be matter. The world around you is composed of matter. A general phrase for the "stuff" all around you is matter. An item has a quantifiable size or volume when it occupies space. A measurement of matter's resistance to acceleration is its mass. Everything around us takes up space. Now, we are aware that matter refers to everything that takes up space. Atoms are the minuscule constituents of matter. Typically, we focus our studies solely on the three states of matter: solid, liquid, and gas.
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