Decaying organic matter refers to the remains of plants and animals that break down over time. This process occurs due to the action of microorganisms, such as bacteria and fungi, which feed on the dead material. As these organisms decompose the matter, they recycle nutrients back into the soil, enriching it and supporting new plant growth. The decay process is essential for maintaining healthy ecosystems. It helps in the formation of humus, a dark, nutrient-rich substance that improves soil structure and fertility. Additionally, decaying organic matter plays a crucial role in the carbon cycle, as it releases carbon dioxide back into the atmosphere.