Lewis & Short

incorpŏrālis, e, adj. [2. in-corpus],

  1. I. bodiless, incorporeal (post-Aug.): quod est aut corporale est aut incorporale, Sen. Ep. 58, 11: jus, Quint. 5, 10, 116: nomina, that denote something incorporeal, e. g. virtus, Prisc. 2, p. 579.
    Hence, subst.: incorpŏrāle, is, n., an incorporeal thing, that which is unsubstantial, immaterial: dicimus enim quaedam corporalia esse, quaedam incorporalia, Sen. Ep. 58, 11 sqq.; 89, 16: a corporibus se ad incorporalia transtulit, id. ib. 90, 29.
  2. II. Esp., law t. t., incorporeal, that which is not perceptible by any sense: res, rights to or in things (opp. corporales, the things themselves), Gai. Inst. 2, 14 sqq.
    Hence, subst.: incorpŏrāle, is, n., an intangible possession, a right: incorporalia sunt quae tangi non possunt, Gai. Inst. l. l. Abdy ad loc.; 3, 83 al.; id. Ben. 6, 2, 2.
    Hence, adv.: incorpŏrālĭter, incorporeally, Claud. Mam. de Stat. An. 3, 14.