does ___ matter whether she will bring a gift or not

does ___ matter whether she will bring a gift or not
does ___ matter whether she will bring a gift or not

does ___ matter whether she will bring a gift or not
因为matter的主语一般有it来充当,这里it指代后面的句子.
句意是：她带不带礼物这很要紧吗?或者：她拿不拿礼物这很重要吗?

it作形式主语，指代whether后面引导的句子

她是否带礼物来有关系吗？
does it matter.....有.....关系吗？