1. Every contract shall have a subject matter to which it is attached. 2. The subject matter may consist of a tangible thing, a benefit, any other financial right, an act, or an abstention from an act. 3. The subject matter may be a future thing specified by its type and quantity. 4. The estate of a person who is alive may not be the subject matter of a contract, even if they have consented thereto, except in the cases stipulated by law.
Interpretation and application must be checked against the official text and current version.