substance vs physical entity

substance and physical entity both are nouns.

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

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

substance (noun)	physical entity (noun)
the real physical matter of which a person or thing consists	an entity that has physical existence
a particular kind or species of matter with uniform properties
the property of holding together and retaining its shape
the idea that is intended
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