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