textual matter vs paragraph

textual matter and paragraph both are nouns.

Word	Noun	Adjective	Verb	Adverb
textual matter	Yes	No	No	No
paragraph	Yes	No	Yes	No

textual matter (noun)	paragraph (noun)
the words of something written	one of several distinct subdivisions of a text intended to separate ideas; the beginning is usually marked by a new indented line

textual matter (verb)	paragraph (verb)
	write paragraphs; work as a paragrapher
	write about in a paragraph
	divide into paragraphs, as of text