MacKenna-Plotinus: Matter and Quality

Again, how can Matter be a first-principle, seeing that it is body? Body must necessarily be a plurality, since all bodies are composite of Matter and Quality. If however body in this case is to be understood in some different way, then Matter is identified with body only by an equivocation. Enneads   VI,1,26

Life, too, burst upon Being, or rather was inseparably bound up with it; and thus it was that all living things of necessity came to be. Body too was there, since Matter and Quality were present. Enneads VI,2,21