I'm doing my first ever playthrough of Final Fantasy VII and would like to know who it makes sense to teach which skills to, basically. I was going to pick up matra magic on the way to Kalm, but as I deliberated over whether to teach it to Cloud, Tifa, or Aerith (my current party), it occurred to me that I actually had no idea what I was aiming for.

So, is there a best way to manage this materia? And if so, what is it? Any help would be greatly appreciated.