According to me:
everything has a particular shape and properties.
And it would be not reasonable to consider light as non-matter
Someday we may find that light is a matter
but in the present scenario we don't have the reason.
{
as we know that light is emitted when an electron move from one
shell to another and we termed it as energy particles called photons.
Today, we used to consider photons as energy particles only which don't have mass.
But if we consider that everything is made up of something;
then photon will be having a mass.
And this can will be proved someday.
}