Incorporeal refers to the notion or idea that there is an incorporeal realm or place, that is unlike the corporeal or material world. 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.
Existing only in contemplation of law; not capable of actual visible seizin or possession; not being an object of sense; intangible; -- opposed to corporeal.
Condition Having no physical body, incorporeal creatures are immune to all nonmagical attack forms. They can be harmed only by other incorporeal creatures, +1 or better magic weapons, spells, spell-like effects, or supernatural effects.