1. the quality or state of being physical or made of matter rather than spiritual
2. the quality of being relevant or significant, especially in legal or business contexts
Usage: legal; business
3. excessive concern with material possessions and physical comfort

Examples

• The philosopher questioned the materiality of human existence.
• The lawyer argued about the materiality of the evidence to the case.
• The auditor must assess the materiality of any financial discrepancies.
• Her focus on materiality left little room for spiritual growth.
• The materiality of the witness’s testimony was disputed in court.
• The company’s materiality threshold determines which expenses require board approval.