subject matter

noun
1.
the substance of a discussion, book, writing, etc., as distinguished from its form or style.
2.
the matter that is subject to some action.
3.
the matter out of which a thing is formed.

Origin:
1590–1600

Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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World English Dictionary
subject matter
 
n
the substance or main theme of a book, discussion, debate, etc

Collins English Dictionary - Complete & Unabridged 10th Edition
2009 © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009
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Example sentences
It would be interesting a further more detailed discussion of the subject
  matter.
The tone and subject matter of the article suggest that this is a problem only
  in more advanced research labs.
They appeal to those who may be gullible and to those who don't know enough on
  the subject matter to object or question.
Second, the subject matter is not a run of the mill idea.
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