Matter
In the classical physics observed in everyday life, matter is any substance that has mass and takes up space by having volume. All everyday objects that we can touch are ultimately composed of atoms, which are made up of interacting subatomic particles, and in everyday as well as scientific usage, "matter" generally includes atoms and anything made up of these, and any particles (or combination of particles) that act as if they have both rest mass and volume. However it does not include massless particles such as photons, or other energy phenomena or waves such as light or sound. Matter exists in various states (also known as phases). These include classical everyday phases such as solid, liquid, and gas - for example water exists as ice, liquid water, and gaseous steam - but other states are possible, including plasma, Bose–Einstein condensates, fermionic condensates, and quark–gluon plasma.
Matter
Leibniz reversed the traditional conception of mind and matter by applying attributes of matter (in terms of sensory experience) to mind. Mind is what it experiences. Every mind or soul becomes an independent attribute of the universe, divinely ordered or arranged. Leibniz’s focus truly was mind.
Alan Ebenstein, Hayek's Journey: The Mind of Friedrich Hayek (2003), Ch. 2. German and Viennese Intellectual Thought