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From: Webster's Revised Unabridged Dictionary (1913)

 Sub·ject-mat·ter n. The matter or thought presented for consideration in some statement or discussion; that which is made the object of thought or study.
    As to the subject-matter, words are always to be understood as having a regard thereto.   --Blackstone.
    As science makes progress in any subject-matter, poetry recedes from it.   --J. H. Newman.