in·cor·po·re·al / ˌinkôrˈpôrēəl/ • adj. not composed of matter; having no material existence: millions believe in a supreme but incorporeal being they call God. ∎ Law having no physical existence. DERIVATIVES: in·cor·po·re·al·i·ty / -ˌpôrēˈalitē/ n. in·cor·po·re·al·ly adv. in·cor·po·re·i·ty / -pəˈrēitē/ n.
Lacking a physical or material nature but relating to or affecting a body.
Under common law, incorporeal property were rights that affected a tangible item, such as a chose in action (a right to enforce a debt).
Incorporeal is the opposite of corporeal, a description of the existence of a tangible item.