Creator: “Punch”, London humor magazine
Context: On July 14, 1855 “Punch” published the following brief item containing the quotation:[1] 1855 July 14, Punch, Or the London Charivari, (Filler item), Quote Page 19, Column 2, London, England. (Google Books Full View) link
A SHORT CUT TO METAPHYSICS.
What is Matter?—Never mind.
What is Mind?—No matter.
Related Article: Those Who Mind Don’t Matter, and Those Who Matter Don’t Mind