Yes because matter occupies space and has mass
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Sugar , water , stone , air, leaves and smoke are all matter because all of these occupies space and has mass, to prove this, inflated balloon is filled with air therefore air occupies the space within and if you allow air to escape from the balloon it be deflated so nothing is inside it, the rest of your named examples are visisble you can easily identify them as matter. while the two heat and light are kinds of energy.
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