Respuesta :

Matter takes up space. You can put it in a container. While gases, liquids, and solids take up space, light and heat do not. Usually matter and energy are found together, so it can be tricky to distinguish between them. Hope this helps!!
Because it is an electromagnetic wave and thus has no mass !

In case of particle theory of light, the photons are so light weight , it has negligible mass thus not considered as matter !!