The fact that something is made of physical matter and has a solid form.
The materiality of the sculpture was emphasized by the rough texture of the stone.
How important or significant something is in a particular situation.
The materiality of the evidence in the case was crucial to the outcome of the trial.
In finance, something that is significant enough to affect a company's financial statements.
The company's financial advisor considered the potential impact of the materiality of the new contract on the balance sheet.