The matter is defined as a substance that has mass and can occupy space.
Solid, liquid, and gas are the three states of matter.
Smell:
The smell does not fit into any of the classes of matter (solid, liquid, and gas).
The smell is caused by the diffusion of particles of any solid, liquid, or gaseous substance.
The smell of any chemical, such as perfume, is the gaseous form of that substance, which the olfactory system can perceive even at extremely low concentrations.