From The Art and Popular Culture Encyclopedia
A non-physical entity is an entity that lacks a physical or material body or material or physical characteristics. Non-physical entities may be considered hypothetical, e.g. deities of religions no longer conventionally believed in, and used as an example of an imaginary being in analytical philosophy, or they may refer to concepts whose existence is considered in philosophical argument, such as qualia. Or in esotericism they may refer to devas, gods, spirits, and so on, which either lack a body, or possess a subtle body only, and are generally considered belonging to a supra-physical plane of existence.