All living and nonliving things are made of matter and all matter consist of microscopic particles called atoms. Life, in connection to matter, requires a constant supply of matter. Matter can exist in different states, and plasma is a state of matter that composes the bulk of the entire universe. Matter is conserved and stores energy.
To sum up everything, human beings are made up of matter and so is everything else in the universe. Matter is life and it is true to say that “Matter makes up reality”. It is not objectively important or unimportant, it is only valuable as it is to the observer.