Anything that occupies space and has mass is called matter. Matter can exist in three physical states – Solid, Liquid and Gaseous.
Example Chair and almond are forms of matter in solid state.
Cold drink is a liquid state of matter.
Air and smell of perfume are gaseous states of matter.
Love, smell, hate, thought and cold are not forms of matter.
The sense of smell is not matter. However, the smell or odour of a substance is classified as matter. The smell of any substance (say, perfume) is the gaseous form of that substance which our olfactory system can detect (even at very low concentrations). Hence, smell of perfume is gaseous state of matter.
Hope you understood