( ( That ( in substance ) ) ( ( is ( all ( there ( is ( to ( the matter ) ) ) ) ) ) . ) )
(ROOT (S (NP (NP (DT That)) (PP (IN in) (NP (NN substance)))) (VP (VBZ is) (NP (NP (DT all)) (SBAR (S (NP (EX there)) (VP (VBZ is) (PP (TO to) (NP (DT the) (NN matter)))))))) (. .)))
That in substance is all there is to the matter.
(ROOT (S (NP (NNS Elements)) (VP (VBP are) (NP (NP (JJ pure) (NNS substances)) (SBAR (WHNP (WDT that)) (S (VP (VBP make) (ADVP (RB up) (DT all) (NN matter))))))) (. .)))