Authors:

If what you mean by the word "matter" be only the unknown support of unknown qualities, it is no matter whether there is such a thing or no, since it no way concerns us; and I do not see the advantage there is in disputing about what we know not what, and we know not why.

George Berkeley (2009). “Principles of Human Knowledge and Three Dialogues”, p.58, Oxford University Press
If what you mean by the word matter be only the unknown support of unknown qualities, it is no matter whether there is such a thing or no, since it no way concerns us; and I do not see the advantage there is in