Which one of the following is the subject matter of the contract? / » Laws and Ethics solved MCQs / By admin Question: Which one of the following is the subject matter of the contract? A. Existing or future goods B. Goods perishing before making contract C. Goods perishing before sale but after agreement to sell D. Any of the above. Answer» d. Any of the above. Note: The above multiple-choice question is for all general and Competitive Exams in India.