Matter is related to nature and alongside the theoretical investigation of philosophers, the scientists have also been concerned with knowing matter and have tried to understand the structure of natural world. The concept of matter or corporeality has undergone many changes in the history of human thought, and each of the various philosophical systems have provided a particular picture and explanation of matter. In all these explanations the problem of changeability and possibility of accepting various forms for matter has been the center of attention. From the view of physics, matter or body is constituted of basic particles, undivisible and having motion and change which in view of the degree of motion and change of these particles take on the form of matter and energy. In philosophical thought, although the majority of Muslim philosophers consider matter as pure potentiality part of the substance of body and accept the duality of matter and form, but at the same time have different views as to the connection and disjunction of actual bodies. Of course, the relation of body and matter is not purely a philosophical problem and first of all as a perceptible substance must be considered the subject of empirical science. We should accept empirical perceptions as axioms and then on the basis of these perceptions we must undertake philosophical analysis of matter and body. On this basis in Sadrian thought the matter is no longer a part of body and is not devoid of non – actuality, but in this view our surrounding bodies are made of very minute basic particles that are constantly in motion and in view of having the property of being constantly in change, the word matter is applied to them. In this way we come to a philosophical analysis which is harmonious with physical perceptions.