事物 (shìwù) is a broad, abstract noun meaning 'thing, object, matter' — it covers any entity, concept, or phenomenon, not just physical objects. It is more general than 物品 (wùpǐn 'articles, goods'), which refers to tangible items, and 物体 (wùtǐ 'physical object, body'), which is a concrete material object. Use 事物 for ideas, events, or abstract 'things' in analysis or discussion.