Material
A Material represents physical matter whose identity, provenance, state, custody, properties, or transformation matters to the regenerative system.
Specification-sourced: quoted from the governing specification, pending the applicable specification-owner approvals. The specification controls.
In plain words
Material is one of the ten foundational kinds. A seed lot may become harvested grain, a grain lot, flour and an ingredient; each transformation may create a new Material identity while preserving provenance to what preceded it.