Matter is a theoretical entity. However the properties of tangible objects, like mass, weight, and solidity, which we normally associate with materiality are readily observable. Here we describe how the Evolution of Perception theory accounts for the evolution of these material properties. Another way to say this is that although matter does not exist as a discreet substance, and therefore did not evolve, the properties like solidity we normally ascribe to matter did. And that amounts to the same thing. Recorded in Myrtle Beach, SC June 2023.