What is jurisdiction over the subject matter?

It is the power to hear and determine cases of the general class to which the proceedings in question belong and is conferred by the sovereign authority which organizes the court and defines its powers.

Jurisdiction over the offense or over the subject matter refers to the power of a particular court to hear, determine and decide cases of general class to which the proceeding in question belongs. It is conferred by law and not governed by the agreement of the parties. It remains with the court unless a law expressly divests it of that jurisdiction.