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From: Webster's Revised Unabridged Dictionary (1913)

 In·cor·po·re·al a.
 1. Not corporeal; not having a material body or form; not consisting of matter; immaterial.
 Thus incorporeal spirits to smaller forms
 Reduced their shapes immense.   --Milton.
    Sense and perception must necessarily proceed from some incorporeal substance within us.   --Bentley.
 2. Law Existing only in contemplation of law; not capable of actual visible seizin or possession; not being an object of sense; intangible; -- opposed to corporeal.
 Incorporeal hereditament. See under Hereditament.
 Syn: -- Immaterial; unsubstantial; bodiless; spiritual.