Matter: Toothpaste, Gasoline, Bacteria, Cell
Non-matter: Happiness, Sound.
Explanation:
The substances which occupies mass or volume occupying space is known as matter. It comprises of those things that can be seen through the eyes and it may include things like water, plants, food, dresses, etc. It can be defined by color or hardness.
The substances that are made of energy without occupying space is known as non-matter substances. It can be classified as form of some energy. Some examples include light energy from torch, heat energy from fire and sound energy form whistle, etc.