* Matter has mass: Matter is anything that has mass and occupies space. Heat, on the other hand, has no mass.
* Heat is energy transfer: Heat is the transfer of thermal energy between objects at different temperatures. It's the movement of energy, not the energy itself.
* Heat can exist without matter: Heat can exist in the absence of matter. For example, the Sun emits heat and light through radiation, which doesn't require any material medium to travel.
* Matter can change states with heat: Heat can cause matter to change states (solid, liquid, gas, plasma). However, the matter itself remains, even when it's heated.
In short: Heat is a form of energy that causes changes in the temperature and state of matter, but it's not matter itself.