( ( ( Surrounding ( a ( human being ) ) ) ( with water ) ) ( ( is ( ( one example ) ( of ( ( the ( subject matter ) ) ( found here ) ) ) ) ) . ) )
(ROOT (S (S (VP (VBG Surrounding) (NP (DT a) (JJ human) (NN being)) (PP (IN with) (NP (NN water))))) (VP (VBZ is) (NP (NP (CD one) (NN example)) (PP (IN of) (NP (NP (DT the) (NN subject) (NN matter)) (VP (VBN found) (ADVP (RB here))))))) (. .)))
Surrounding a human being with water is one example of the subject matter found here.
(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.