Light is matter.
False
Matter is anything that has mass, occupies space and can be perceived by our senses.
But the important point is that it satisfies all 3 conditions.
Does light have mass? No. Of course not. Imagine all that light hitting you if it had mass!
Does light occupy space? No. You can switch on as many lights as you want in a small space.
Can light be perceived? Yes. We can see it when it hits our eyes.
Light ticks only 1 of 3 conditions. So light is not matter. Light belongs to the category called energy.