Crossword Genius

Count as substance (6)

Ross

I believe the answer is:

matter

I believe this is a double definition.

'count' is the first definition.
(I know that count can be written as matter)

'substance' is the second definition.
(synonyms)

'as' acts as a link.

(Other definitions for matter that I've seen before include "Be of significance" , "It has mass and occupies space" , "That which occupies space in the visible world" , "Concern" , "Physical substance" .)

I've seen this clue in The Mirror.
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