substance vs offering

substance and offering both are nouns.

Word	Noun	Adjective	Verb	Adverb
substance	Yes	No	No	No
offering	Yes	No	No	No

As nouns, offering is a hyponym of substance; that is, offering is a word with a more specific, narrower meaning than substance:

substance (noun)	offering (noun)
the real physical matter of which a person or thing consists	the act of contributing to the funds of a church or charity
a particular kind or species of matter with uniform properties	something offered (as a proposal or bid)
the property of holding together and retaining its shape	the verbal act of offering
the idea that is intended	money contributed to a religious organization; item or items contributed to a religious organization for religious purposes
the choicest or most essential or most vital part of some idea or experience
content communicating a message; what something is about
considerable capital (wealth or income)
material of a particular kind or constitution