Light is part of the electromagnetic spectrum. It ranges from radio waves to gamma rays. Visible light is not much different from the other parts of the electromagnetic spectrum with the exception that the human eye can detect it.
Matter is composed of atoms, ions or molecules and it is light’s interaction with matter which gives rise to the various phenomena which can help us understand the nature of matter. Atoms, ions and molecules have defined energy levels associated with energy levels that electrons in the matter can hold. Light can be generated by the matter or a photon of light can interact with the energy levels in different ways.
Properties of light can be represented in energy level diagrams also called Jablonski diagrams. The atom or molecule in the lowest energy state possible can absorb a photon which will allow the atom r molecule to be raised to a higher energy level state or become excited. Hence matter can absorb light of characteristic wavelengths.