| not consisting of matter | incapable of being perceived by the senses especially the sense of touch |
| of no importance or relevance especially to a law case | (of especially business assets) not having physical substance or intrinsic productive value |
| without material form or substance | lacking substance or reality; incapable of being touched or seen |
| not pertinent to the matter under consideration | hard to pin down or identify |
| (often followed by `to') lacking importance; not mattering one way or the other | |