Matter is the physical substance in general, as distinct from mind and spirit; (in physics) that which occupies space and possesses rest mass, especially as distinct from energy. Matter is divided into two groups, pure substance and mixture. Pure substances are elements or compounds and Mixtures are homogeneous and heterogeneous.
Pure Substances are elements and compounds
Elements can not be broken down anymore because they are only made up of their self. Some examples are gold, Iron, lead, and oxygen.