Answer: Mass and Space.
Any object that occupies space and has some weight or mass is called matter. All matter is made up of atoms. Matter can be of different types based on the type of atoms it is composed of. Mass, color, shape and size are some physical properties of solid state matter. The matter can be present in all three states of solid, liquid and gas but in every state it occupies space and has mass. Few things which are not considered to be matter are electricity, light, sound, heat etc.