Jawaban:

For anything to be a matter, it must follow three things.

>It must occupy space.

>It must have mass.

>It must be perceived by our senses.

It would be seen that the photons would be matter but waves do not. But, it turns out for both the theories that light isn't a matter because photons do not have mass. These are massless qualities. It does not follow the first 2nd feature, hence it is not a matter.

Also, the quanta (light particles) is not perceived by our senses but the wave nature of light implies that light, being an electronegative wave can be sensed.