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Matter "is the material of the universe" (S.S, Zumdahl):
Stars, water, air, soil, meat, ...... and their building units, molecules, atoms, protons, neutrons, electrons.
Substance is Matter, you can see, touch, smell:
everything that has as mass and a volume. (... everything that weighs and needs space)

Fig. 1: Water, a colourless transparent substance is of highest importance: More than half of the earth´s surface and most of all creature  is made of it.
Fig. 2: A grain of sugar, salt and citric acid are white substances.
Fig. 3: The wood of a match and its read head are two different substances with different colours,
                  The  coal left after the combustion of the match is a black brittle substance.
Fig. 4: Red rust is another brittle substance which is made from steel which is a flexible substance with a silvery shine.