Why the smoke is matter?

If the question is " Is smoke a type of matter": Smoke is made up of numerous tiny particles of unburned fuel, ash, sulfate particulates and similar. Each of these particles is a piece of matter (in this case a solid that has a fixed dimension and shape). The collective mass off particles is called smoke and so is matter as well. This is the same way that a sand dune is matter since it is made up of particles of sand each of which is a piece of matter.

If the question is "Does smoke matter": Smoke is a pollutant that can cause respiratory problems, carry contamination for large distances, interfere with sunlight distribution, result in contaminated rainfall or make an unaesthetic effect.