The subject matter refers to the object to which the rights and obligations of both parties point. For example, in house leasing, the subject matter is the act of providing the agreed house for the lessee to live in, while the subject matter is the rented house. The subject and the subject do not exist forever. A contract must have a subject matter, not necessarily a subject matter. Among the insurance types, public liability insurance is an intangible property insurance with no actual subject matter. For example, in a contract for providing services, the object is the remuneration of services between the parties. In labor contracts, there is no subject matter.