Incorporeal
An incorporeal creature has no physical body. It can interact normally with other incorporeal creatures but passes through corporeal creatures and objects as if they were not solid.
Incorporeal and corporeal creatures cannot affect each other with physical attacks, combat maneuvers, or touch. Incorporeal creatures can occupy the same space as corporeal creatures or objects without squeezing or crowding either, though opaque objects still provide concealment and are treated as difficult terrain and turbulence, potentially blocking line of sight and slowing movement.
Incorporeal creatures can move through corporeal creatures and objects as difficult terrain and turbulence rather than solid barriers, and vice versa. However, occupying the same space can still block line of sight for both.
All incorporeal creatures gain a fly speed equal to their highest base speed (poor maneuverability) and a maximum altitude of ten times that speed.
Incorporeal creatures are immune to nonmagical physical effects. They can affect and be affected by magical effects (including spells, supernatural abilities, and magic weapons), as well as effects that deal energy or mental damage (cold, fire, force, mental, negative energy, positive energy, sonic), attacks with the Ghost Touch property, and other incorporeal sources.
When an incorporeal and corporeal creature interact via valid effects, damage is halved unless the effect has the Chaos, Compulsion, Confusion, Darkness, Emotion, Enchantment, Evil, Force, Ghost Touch, Good, Law, Light, Mental, or Shadow descriptor, in which case it functions normally as if both were of the same state.