In this article, an attempt has been made to present a new and critical interpretation of the controversial issue of matter in philosophy with a personal approach. In this presentation, reflecting on the meaning of the story of Adam's descent from the perspective of Allameh Tabatabai, it is clarified that the cause of Adam's entry into the world of matter, or basically the cause of the creation of the world of matter, is the belonging, confinement and entanglement of a superior existential order in the sub-existential order.In this self-description, whenever a superior and unmarried level of existence, neglecting God's covenant, descends from its applicative and existential conscience to a conscience enclosed in a subliminal material determination, a material conscience and, as a result, a material world emerges.In this article, after a detailed explanation of this argument with analytical-philosophical method, in more than seven branches, the most important rulings that the sages have stated for the matter, based on this reading, were subjected to a critical review to show how much more powerful this interpretation is in explaining the rulings of the matter and can resolve the important ambiguities that arise in the essence of the existence of the matter and its rulings.In addition, in the final sections of the article, it was shown that this subjective interpretation of matter, unlike the famous universal interpretation, has a very close connection with the system of Islamic teachings and can improve the philosophical understanding of some religious teachings.