Organic matter is composed of the remains of animals and plants and the waste products the organisms leave in the environment. Unlike organic material, organic matter has decomposed to the point that it is resistant to decomposition. This matter is decomposed into a humus that has been converted by microorganisms.
Organic material is unstable in the soil as a result of its decomposition. Organic matter is in a state that is resistant to decomposition, which is useful to soil. This type of matter is important for water retention in soil, facilitating drainage and supplying nutrients. Organic matter is food for plants that offers a more robust mixture than organic material.