What is distinction between matter and content?

the earth is composed of sand. that's an axample of matter.i.e. substance.many things exist in the world. things are made of matter or substance.in converstion "if somebody tells you something. you say it matters". it has a different sense. that's what you say is important.here the matter is used in the verb form.Content is said of a "book"-its contents. the content of an Article.the points emphasised.