The given statement on matter is true.
The matter refers to any substance or object that occupies volume. A matter always has mass which are composed of huge number of microscopic particles named atoms. The atoms are comprises subatomic particle, however, it does not contain particle like photons (massless particle).
The matter is classified widely based on many factors and based on its existence it is classified as liquid solid, and fluid. Depending on the structure, the matter is classified into baryonic matter, hadronic matter, degenerate matter, and strange matter.
Thus, the matter comprises tiny particles.