What is exchanged between the system and the surroundings ​

see note under explanation

Explanation:

When describing system and surroundings the system is typically defined as the 'object of interest' being studied and surroundings 'everything else'. In thermodynamics heat flow is typically defined as endothermic or exothermic. However, one should realize that the terms endothermic and exothermic are in reference to the 'system' or object of interest being studied. For example if heat is transferred from a warm object to a cooler object it is imperative that the system be defined 1st. So, with that, assume the system is a warm metal cylinder being added into cooler water. When describing heat flow then the process is exothermic with respect to the metal cylinder (the system) but endothermic to the water and surroundings (everything else).

gas

explanation:

smoke is the matter of a gas