Incorporeal

adj. having no material existence; not composed of matter; having no body or form; insubstantial

Incorporeal, from Latin, means without the nature of a body or substance. The idea of the incorporeal refers to the notion that there is an incorporeal realm or place, that is distinct from the corporeal or material world. Incorporeal beings are not made out of matter in the way a physical, material being exists. The idea of the immaterial is often used in reference to God or the Divine. God has at times been carefully defined as the Prime Mover or First Cause that exists in an incorporeal or intelligible realm that transcends both space and time, especially in the physical realm.
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Adjective
1. without material form or substance; "an incorporeal spirit"
(synonym) immaterial
(antonym) corporeal, material
(similar) discorporate, unembodied, bodiless, unbodied, disembodied
(see-also) unbodied
(attribute) materiality, physicalness, corporeality

(a.)
Not corporeal; not having a material body or form; not consisting of matter; immaterial.
  

(a.)
Existing only in contemplation of law; not capable of actual visible seizin or possession; not being an object of sense; intangible; -- opposed to corporeal.
  

Legal rights which are intangible such as copyrights or patents. - (read more on Incorporeal)