Here's a breakdown of how matter applies to living and nonliving things:

* All living things are made of matter. This is fundamental. Matter is anything that has mass and takes up space. Living organisms are made of cells, which are composed of molecules.

* All nonliving things are also made of matter. Rocks, water, air, and even things we create like buildings and cars are composed of matter.

So the answer is: Both living things and nonliving things are made of matter.