Life
Life is a characteristic that distinguishes physical entities that do have biological processes, such as signaling and self-sustaining processes, from those that do not, either because such functions have ceased, or because they never had such functions and are classified as inanimate. Various forms of life exist, such as plants, animals, fungi, protists, archaea, and bacteria. The criteria can at times be ambiguous and may or may not define viruses, viroids, or potential synthetic life as "living". Biology is the science concerned with the study of life.
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
Of course, we must avoid postulating a new element for each new phenomenon. But an equally serious mistake is to admit into the theory only those elements which can now be observed. For the purpose of a theory is not only to correlate the results of observations that we already know how to make, but also to suggest the need for new kinds of observations and to predict their results. In fact, the better a theory is able to suggest the need for new kinds of observations and to predict their results correctly, the more confidence we have that this theory is likely to be good representation of the actual properties of matter and not simply an empirical system especially chosen in such a way as to correlate a group of already known facts.
David Bohm, "A Suggested Interpretation of the Quantum Theory in Terms of 'Hidden' Variables," (January 15 1952). Physical Review 35 (2): 189.