"To entertain the matter" means to consider or give attention to a particular topic or issue without making a final judgment or decision. Full definition
A similar application was filed by S.O Ibrahim, Chief Legal Officer of the Independent National Electoral Commission (INEC) in the case of Ogene vs Onyema, in which he insisted that the tribunal had no jurisdiction to entertain the matter any more. (dailypost.ng)
But the governor challenged the jurisdiction of the court to entertain the matter and its decision to take the preliminary objection along with the substantive case. (nigeriapoliticsonline.com)
However, my surprise is that this matter is pending before the Court of Appeal, Enugu Division and by that, the High Court lacks the jurisdiction to entertain the matter. (punchng.com)