Substance as legal concept: focus on essence over form, and 'substantial' denotes material, real, and essential significance. The note defines substance as the essence or essential quality of something as opposed to its mere form, and notes an alternate sense referring to matter; it defines substantial as denoting materiality, reality, importance, strength, sufficiency, extent, permanence, and the conveyance of essential meaning even if not exact in detail-terms used to determine whether facts or claims are materially real and essential for legal effect.