Note 426 — Chapter XX · THE LAW OF PROPERTY.
Reading edition
The distinction formerly noticed by us (§ 88) between corporeal and incorporeal things must not be confounded with the present distinction between material and immaterial things. The latter is a logical distinction, but the former is a mere artifice of speech. An incorporeal thing is a kind of right, namely any right which is not identified with some material thing which is its subject-matter. An immaterial thing is not a right but the subject-matter of one. It is any subject-matter of a right except a material object.