Light is not matter as much as it is energy or a form of energy. Matter consists of atoms. Light possesses photons; and these photons can possess some of the properties of matter. For example, they are always moving and when they move, they can exert a (usually very small) force on an object (like moving matter can). Light is actually electromagnetic radiation. Moving electric charge or moving electrons (electric current) causes a magnetic field, and a changing magnetic field creates an electric current or electric field.
So changing magnetic and electric fields interact with each other and produce an electromagnetic wave composed of two parts: (1) a magnetic field and (2) an electric field.
Electromagnetic radiation has many forms: visible light spectrum, UV rays, radio and x-ray waves.
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“Lights are of two kinds: a light having no rays and radiant light.” Muhyi ad-Din Ibn ‘Arabi.
As for light that has no rays, it is the light within, where self-disclosure takes place without rays. Then its brightness does not go outside of itself, and the viewer perceives it with utmost clarity and lucidity. But, when meanings are embodied outside itself, and become manifest in shapes and measures, they assume forms.
“Witnessing only takes place when two lights come together.” Muhyi ad-Din Ibn ‘Arabi quoted from Chittick The Sufi Path of Knowledge.
“A light upon a light.” Qur’an XXIV:35
“It is not the light that one sees that is important, it is the way that this light awakens our realization that is important.” p78 Hazrat Inayat Khan