disrespect vs subject matter

disrespect and subject matter both are nouns.

Word	Noun	Adjective	Verb	Adverb
disrespect	Yes	No	Yes	No
subject matter	Yes	No	No	No

As nouns, subject matter is a hypernym of disrespect; that is, subject matter is a word with a broader meaning than disrespect:

Other hypernyms of disrespect include content, message, substance.

disrespect (noun)	subject matter (noun)
a manner that is generally disrespectful and contemptuous	content communicating a message; what something is about
a disrespectful mental attitude
an expression of lack of respect

disrespect (verb)	subject matter (verb)
have little or no respect for; hold in contempt
show a lack of respect for