sugar granules, water, stone, air inside the ball, leaves, smoke are all examples of matter because they all occupies space and has mass. but heat and light are not considered as matter but these are forms of energy these 2 are not composed of atoms so they don't have mass and does not occupies space.
to explain this it clearly visible that sugar, stone, water, and leaves occupies space and all these are made of different atoms of elements therefore they have mass. for air inside the balloon since it occupies the space inside it is a clue that it is a matter and it also is composed of different atoms of gases it surely has mass. smoke just like air has gases and in addition it has solid particles that also occupies space and has mass.
