A Matter is anything that occupies mass and posses some space. Flames are the result of chemical reactions which occurs between the oxygen from the air and the fuel. The reaction produces carbon dioxide, steam, light and heat. So it is matter in the form of hot gases and energy in the form of light and heat.
The smell is related to the product of combustion not on temperature. In the case of flame from stove, the products are usually carbon dioxide and steam which are odourless, whereas in case on incense it generally contains aromatic substances which posses some characteristic odours.