No offense, I feel you may need to go over a few notes from 'The Basics of Physics'. To begin with everything is made up of matter, yes. Matter, however, is defined as anything which has an atomically measurable mass, so anything from the smallest atom, to the entire universe is considered matter. Atoms are made up of protons, neutrons, and electrons, which broken down, get smaller and smaller until you get down to quarks. I didn't really bother reading past the first half of the paragraph, so I just thought you'd like a bit of a tip before you went posting this around the place more.
Also most faiths don't necessarily 'statutorily' recognise a set number of elements. I can tell from research most will recognise a larger number of elements including that of Ether and Spirit.