Here is what
Pope Pius XII said in 1947 (see
here):
4. Wherefore, after invoking the divine light, We of Our Apostolic Authority and from certain knowledge declare, and as far as may be necessary decree and provide: that
the matter, and the only matter, of the Sacred Orders of the Diaconate, the Priesthood, and the Episcopacy is the imposition of hands; and that the form, and the only form, is the words which determine the application of this matter, which univocally signify the sacramental effects - namely the power of Order and the grace of the Holy Spirit - and which are accepted and used by the Church in that sense. It follows as a consequence that We should declare, and in order to remove all controversy and to preclude doubts of conscience, We do by Our Apostolic Authority declare, and if there was ever a lawful disposition to the contrary We now decree that at least in the future the traditio instrumentorum is not necessary for the validity of the Sacred Orders of the Diaconate, the Priesthood, and the Episcopacy.
As far as I can tell,
the idea that the recipient of Holy Orders is the “matter” is something that armchair theologians came up with in the past decade as a glib attempt to pass over the deep issues that are involved in whether women can receive Holy Orders. Real, credentialed, Catholic theologians with Doctorates in Sacred Theology have written entire books on this issue. So
you have to expect that anyone who thinks the entire question can be dismissed in a few sentence response in This Rock is going to be completely ignorant of even the most basic sacramental theology
regarding the importance of
matter in the sacraments making visible and tangible the invisible grace of God.