incorporeal

adjective

not corporeal or material; insubstantial.
of, relating to, or characteristic of nonmaterial beings.
Law. without material existence but existing in contemplation of law, as a franchise.

adjective

without material form, body, or substance
spiritual or metaphysical
law having no material existence but existing by reason of its annexation of something material, such as an easement, touchline, copyright, etcan incorporeal hereditament

adj.

1530s, with -al (1) and Latin incorporeus “without body,” from in- “not” (see in- (1)) + corpus (genitive corporis) “body” (see corporal).