However, this is a matter of substance rather than form.

然而，这只是其实质并非表面。

youdao

Under a 1986 law, money has to be raised for a purpose, such as a building.However, this is a matter of substance rather than form.

根据1986年的法律，筹集资金需要一定的理由，比如修一栋楼之类的。然而，这只是其实质并非表面。

youdao

The substance of his discussions doesn't really matter.

他讨论的要旨实际并不重要。

《柯林斯英汉双解大词典》

The matter the substance the material basis of a regime concerns its citizen body.

本质，政体的物质基础,是其公民本体最关心的。

耶鲁公开课 - 政治哲学导论课程节选

If the very idea of soul that we're working with here under the dualist picture is the soul as an immaterial substance, it's not made of ordinary atomic matter.

如果关于我们正在讨论的,观点是建立在二元论的基础上,即灵魂是非物质实体,它并非由一般的原子物质组成

耶鲁公开课 - 死亡课程节选

But it is more a matter of substance.

ECONOMIST: Where do America��s interests lie?

And even then, the real significance is more a matter of style than substance.

CNN: A Message To Investors

It could also cast light on the mystery of dark matter, a substance that pervades the universe in vastly larger quantities than familiar, visible matter, but whose existence can be inferred only by watching its gravitational effect on visible matter.

ECONOMIST: Particle accelerators