* Noun: It refers to the physical substance of which things are made.
* Example: "The table is made of wood, a solid matter."
* Verb: It means to be important or significant.
* Example: "It doesn't matter what you think."
* Verb: It can also mean to be of concern or interest.
* Example: "I matter to my family and friends."
To determine the correct part of speech, you need to look at how it's used in the sentence.