matter vs physical entity

matter and physical entity both are nouns.

Word	Noun	Adjective	Verb	Adverb
matter	Yes	No	Yes	No
physical entity	Yes	No	No	No

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

matter (noun)	physical entity (noun)
that which has mass and occupies space	an entity that has physical existence
(used with negation) having consequence
some situation or event that is thought about
a vaguely specified concern
a problem
written works (especially in books or magazines)

matter (verb)	physical entity (verb)
have weight; have import, carry weight