As for me, anything can be a matter even those things that are just existing in our heads. Of course, the scientific definition can be different and really specific which I have to be honest can be a boring stuff to me. matter is not limited to things that we can see and touch. Come to think of it, things invented by men throughout time actually started with ideas in the heads of their inventors. Same thing with Bitcoin.
Yes, this also involves the origin of the universe. Is our world created by consciousness or is it made of matter? Are we a real material world? Or is it a world constructed by consciousness? This is the ultimate torture about philosophy.