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.

INCORPOREAL

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.