( ( ( ( 7 ( ( The one ) ( who plants ) ) ) and ) ( ( the one ) ( who waters ) ) ) ( really ( ( ( do not ) matter ) . ) ) )
(ROOT (S (NP (NP (NP (CD 7)) (NP (NP (DT The) (NN one)) (SBAR (WHNP (WP who) (NNS plants))))) (CC and) (NP (NP (DT the) (NN one)) (SBAR (WHNP (WP who)) (S (VP (VBZ waters)))))) (ADVP (RB really)) (VP (VBP do) (RB not) (VP (VB matter))) (. .)))
7 The one who plants and the one who waters really do not matter.
(ROOT (S (NP (NP (CD One) (NN example)) (PP (IN of) (NP (NN matter)))) (VP (VBZ is) (NP (NN water))) (. .)))
One example of matter is water.