Anything which has mass and occupies space is called matter. Chair, air, smell, almonds, cold drink and smell of perfume are matter. All these substances occupy space, that is volume and have mass. Air and ‘Smell of perfume’ are also considered as matter. This is because it is a gaseous phase made up of particles which have mass and occupy space. We are able to smell a perfume because of the presence of volatile substances in the air.