Incorporeal things
Black's Law Dictionary · Henry Campbell Black, M.A. · 1910
Black's Law Dictionary
In the civil law. Things which can neither be seen nor touched, such as consist in rights only, such as the mind alone can perceive.
Inst. 2, 2; Civ. Code La. 1900, art. 460; Sullivan v. Richardson, 33 Fla. 1, 14 South. 692.