Incorporeal
An incorporeal creature has no physical form. They can interact with other incorporeal creatures normally but pass through corporeal creatures and objects as if they weren't there. Physical attacks, combat maneuvers, and attempts to touch don't work between corporeal and incorporeal targets. Incorporeal creatures can occupy the space of corporeal creatures and objects without squeezing or crowding either themselves or the corporeal creatures and objects. However, opaque objects still create concealment, so occupying spaces can still block views.
All incorporeal creatures also have a fly speed equal to their highest base speed with poor maneuverability and a maximum altitude of ten times their fly speed.
Incorporeal creatures can still use magical effects such as spells and magic weapons on corporeal creatures and vice versa, but deal only half damage unless it's a Chaos, Emotion, Evil, Force, Ghost Touch, Good, Law, or Mental effect in which case it functions normally as if both attacker and target were both corporeal (or both incorporeal).
Creatures with the incorporeal condition do not have a physical body. Incorporeal creatures take (and deal) half damage from (and to) all corporeal creatures and corporeal objects. Incorporeal creatures are immune to all attack forms except magical effects (including magic weapons, spells, and supernatural effects), effects that deal energy or mental damage (cold, fire, force, mental, negative energy, positive energy, sonic), attacks with the ghost touch property, and attacks from other incorporeal sources. Incorporeal creatures can also move through corporeal objects and creatures as if they were difficult terrain instead of solid objects and vice versa, although being inside a creature or object of greater size can still block line of sight for both the creature inside and those outside.