He stated, 'in substance' [='in essence', 'essentially'], that it is not his fault and he will not pay for damages.
These rumors have no 'substance'. = These rumors are 'without substance'. [=these rumors are not true]
Codeine is a 'controlled substance'. [=a drug that you need permission from a doctor to use]
(..) They were the size and shape of most any Baird student, sir. I am left with no real witness. Mr. Willis' testimony is not only vague, it is unsubstantiated. The substance I was Iooking for, Mr. Simms, was to come from you. I'm sorry. I'm sorry, too, Mr. Simms, because you know what I'm going to do (..)1992 Scent of a Woman