Here is my PERSONAL definition of MATTER:
If MATTER is anything that occupies space and has weight (including the perceived by the 5 senses what Sir pjarina stated above)
and EBAK as in TAE also occupies space and has weight (again with 5 senses example: mukhang TAE, Amoy TAE, Malambot/matigas na TAE, Lasang TAE at Tunog TAE reffering to utot na medyo malaman)
Then MATTER is = to TAE therefore instead of using the word TAE specially in social gathering I suggest we replace TAE with MATTER.
Example: Sa isang Elevator na kulob biglang may umutot at mabagsik ang amoy...amoy TAE
Lady 1: Ewwwww what is that Smell?
Lady 2: Oh my gosh It smelled like a MATTER na hindi lumabas ng 1 week
*see mas humaine at sounded more educated ang dating

Example 2: Sa isang bus may dalawang mag kaibigan tapos biglang may tumabi sa kanila na lalake na mukhang TAE at naka apak ng TAE.
Kaibigan 1: Dude grabe naman yung ka adjacent mo mukhang MATTER
Kaibigan 2: Yah! Worst is tignan mo yung dinaanan nya naka apak pa sya ng MATTER
Kaibigan 1: kaya nga amoy MATTER na ewwwww
