[the_hoser]

Software is information. Information is created with energy, in a process that could involve matter, but it is fundamentally neither.

[shervinafshar]

And information (and software) could use matter or energy as medium for storage and transfer; e.g storing that python function as carbon traces on a piece of paper or transmitting it with photons through the fiber optic line.

For the lack of a better word, information (and software) is culture while matter and energy (carbon on paper, photons) are nature.

[kleer001]

What information does not require matter?

[the_hoser]

An electromagnetic signal traveling through space.

[kleer001]

Photons are matter, IMHO.

[the_hoser]

Photons lack mass. They don't meet the definition of matter.