1870, s:Author:Lysander Spooner, s:No Treason, The tax payer does not know, and has no means of knowing, who the particular individuals are who compose "the government." To him "the government" is a myth, an abstraction, an incorporeality, with which he can make no contract, and to which he can give no consent, and make no pledge.
2003, James Porter Moreland and , Philosophical Foundations for a Christian Worldview, ISBN 9780830826940, p. 507:God's immateriality entails the divine attribute of incorporeality, that God is neither a body nor embodied.