Such as affects the senses, and may be seen and handled by the body, as opposed to incorporeal property, which cannot be seen or handled, and exists only in contemplation . Thus a house is corporeal, but the annual rent payable for its occupation is incorporeal . Corporeal property is, if movable, callable of manual transfer; if immovable, possession of it may be delivered up. But incorporeal property cannot be so transferred, but some other means must be adopted for its transfer, of which the most usual is an instrument in writing. Mozley & Whitley.
Black’s Law Online Dictionary
