Brochas: Daf Mem Gimmel amud aleph

Rav Zutra bar Toviyah said in the name of Rav: "from where is it derived that we recite a blessing over a fragrance? As it says in the verse (Psalms 150:6) 'Let every soul praise G-d.'. What is something from which the soul derives pleasure, but the body does no? Say that this is the fragrant smell."

The Ben HaYehoyada writes that despite the Scriptural source, this is clearly an "asmacta b'alma" (a hint); however, according to the Ben HaYehoyada the Gemara's question is how do we know it is permissible to make a blessing over a fragrance. One might well think the contrary given the brief and transitory nature of the sensation. The Gemara brings the Scriptural proof that the pleasure for the Neshama is deemed of importance and it is permissible to make a blessing over it.

The Ben HaYehoyada goes on to question to the conclusion of the Brysa that the body does not benefit from the smell. He concludes that for the body it cannot be considered a substantive or complete pleasure because it works on the mind, which is a "haylek" of the Neshama.