The term ``subject`` has been used widely over the fields such as writing, Korean education, or artistic criticism. However, when it comes to a broad meaning of ``writing`` including literature, the concept of ``subject`` is confusing all over the education of reading and writing. In this study, I tried to analyze its aspects and provide suggestions for the improvement. I put my efforts on examining the current system of the content of text or discourse which consists of three elements such as subject material, subject, and theme, mainly with subject. Currently, the term subject is being used with two notions: the material for writing and Korean education. I suggested to discard the latter which is unnecessary; it needs to be combined into discourse or text. This is to clarify ``subject`` first which arouses the most confusion. I also suggested to redefine the former and use it. The material for writing could be the object, substance, or means of expression consisting of content. One might commonly classify it into the ``subject material`` and ``subject`` based on if it is external internal, figurative abstract, literary non-literary, or dominant subordinate. The first three characteristics have less importance due to the error of ``comparison of peacock`` and the attitude which specializes the artistry of literature excessively. In text, the relationships between subject and object, or the figurative and the abstract are circular and amalgamative while the deformation of material occurs without distinction of modality. Therefore, when the structure of meanings in text is under discussion, the notion of material needs to be set as one being away from the point of view which puts the production(writing) of text in the middle. The proper term for that is ``subject`` because it has been used before and is suitable to imply the structural deformation, having the meaning of material. After all, the redefined notion of subject is that it develops and expresses theme as a specific and abstract material consisting of text.