Across a variety of sociological paradigms, modern society is characterized by individualization, bureaucratization, and functional differentiation. Based on the assumption that modern society is characterized, in addition, by a specific, “reified” mode of approaching, conceptualizing, and relating to materiality, this article investigates the role of law in the genesis of this particular mode. It begins by reviewing the current state of research on how from the 19th century onwards law and the sociology of law have responded to changes in the materiality of society. To examine these responses in greater detail, it proposes to extend systems theory to include aspects of the theory of materiality, with a special focus on the concept of sense. This extended framework of analysis is then applied to two case studies – pharmacons and terra – to illustrate how law “reifies” materiality. In both cases, materiality becomes fungible independently of any specific individual interpretations or warranties. The article concludes with a discussion of possible implications of these social theoretical considerations for areas such as sustainability.