I. Smelling is higher than eating: Torah Or p. 79b-80b

Smell comes from a very high root above, deriving from the level of Makif, and is even higher than the spiritual root of food above in heaven. The reason for this is because food can only satiate the body and not the soul, however, regarding smell our sages state that the soul benefits from smell and not the body. This is due to the fact that smell comes from the most supernal form of pleasure which cannot be grasped or invested within vessels.