Question

if smell is not a matter why not smell of perfume a matter? if so prove that smell of perfume is a matter/non matter?

Answer 1

Smell is not matter.
The particles used to make perfumes are matter.
So the smell you get is due to particles used to make perfume.

Answer 2

Answer:

The sense of smell is not matter. However, the smell or odour of a substance is classified as matter. The smell of any substance (example, perfume) is the gaseous form of that substance which our sensory system can detect (even at very low concentrations). Hence, smell of perfume is matter.