immaterial vs incorporeal

immaterial and incorporeal both are adjectives.

Word	Noun	Adjective	Verb	Adverb
immaterial	No	Yes	No	No
incorporeal	No	Yes	No	No

As adjectives, immaterial and incorporeal are synonyms defined as:

immaterial (adjective)	incorporeal (adjective)
not consisting of matter	without material form or substance
of no importance or relevance especially to a law case
without material form or substance
not pertinent to the matter under consideration
(often followed by `to') lacking importance; not mattering one way or the other