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.

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incorporeal adj. referring to a thing which is not physical, such as a right. This is distinguished from tangible.

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INCORPOREAL. Not consisting of matter.
     2. Things incorporeal. are those which are not the object of sense, which cannot be seen or felt, but which we can easily, conceive in the understanding, as rights, actions, successions, easements, and the like. Dig. lib. 6, t. 1; Id. lib. 41, t. 1, l. 43, Sec. 1; Poth. Traite des Choses, Sec. 2.