It depicts a morbid side of people and reflects present capitalism-driven and consumerism-driven culture. People blindly pursuing fashion and gratifying vanity; moreover, they indulge in imaginary value, living a superficial life.
In order to achieve wealth and fame, people have unconsciously become cruel and arrogant. In this, animals have to pay the price for this human greed with their lives. In the film, the world is dominated by foxes, who symbolise cleverness and craftiness. Humans are inferior to foxes.
The beginning of Material, is from a caged human's point of view, watching a fox chef making a pizza using another human. In addition, the anticipation and dread of waiting to be slaughtered has driven the caged humans crazy.
Then the portrayal of the foxes ignorance by having mad human cuisine at a luxury restaurant; he eats a human ear for hearing and a human breast for growing breasts, by the same token, humans (Cantonese cuisine) eat brains of live monkeys as a delicacy.
Material concludes with designer bags being made from humans. The delirious human victims sneer at the pretty fox ladies who compete for attention and who consider themselves born to be noble and fashionable.