**Matters:**

- **Chair:** A chair is a physical object made of matter. It is typically composed of wood, metal, or plastic, and provides a surface for individuals to sit on. The chair occupies space and has mass, which are characteristics of matter.

- **Air:** Air is a mixture of gases that occupies the Earth's atmosphere. It is composed mainly of nitrogen, oxygen, carbon dioxide, and traces of other gases. Although air is invisible, it is considered matter because it has mass and occupies space.

- **Almonds:** Almonds are a type of edible nuts that come from the almond tree. They are solid in nature and have a definite shape, occupying space and having mass. Almonds are considered matter as they exhibit the properties of matter.

- **Cold-Drink:** A cold drink refers to a beverage that is typically served cold or chilled. It can be in the form of soda, juice, or any other refreshing drink. Cold drinks contain liquid, which is a state of matter. The liquid occupies space and has mass, making it a matter.

**Non-Matters:**

- **Love:** Love is an emotion or feeling that exists within human relationships. It is intangible and cannot be physically touched or measured. Love is not considered matter as it does not have mass or occupy space.

- **Smell:** Smell refers to the perception or sensation of odors. It is a sense experienced by living beings, but it is not a physical substance. Smell is a perception rather than matter, as it cannot be measured or physically observed.

- **Hate:** Hate is an intense feeling of dislike or hostility towards someone or something. Similar to love, hate is an emotion and does not have physical properties. It is not considered matter as it cannot be quantified or observed as a physical substance.

- **Thought:** Thought refers to the process of thinking or mental activity. It is a cognitive function that occurs within the mind. Thoughts are not considered matter as they do not possess physical properties such as mass or occupying space.

- **Cold:** Cold is a sensation or perception of low temperature. It is a subjective experience and does not have physical substance. Coldness is not considered matter as it is a perception rather than a physical object.

- **Smell of Perfume:** The smell of perfume is the scent or fragrance emitted by a perfume or fragrance product. Like the sense of smell itself, the smell of perfume is not a physical substance. It is a perception experienced through the olfactory system and does not possess physical properties of matter.

Any things which have some weight and occupy space will come under category of matter.
Chair, air, smell, almonds, cold-drink and smell of perfume: matter.