Incorporeal
Source GM Core pg. 256
An incorporeal creature or object has no physical form. It can pass through solid objects, including walls. When inside an object, an incorporeal creature can't perceive, attack, or interact with anything outside the object, and if it starts its turn in an object, it is slowed 1 until the end of its turn. A corporeal and an incorporeal creature can pass through one another, but they can't end their movement in each other's space.
An incorporeal creature can't attempt Strength-based checks against physical creatures or objects—only against incorporeal ones—unless those objects have the ghost killer weapon upgrade. Likewise, a corporeal creature can't attempt Strength-based checks against incorporeal creatures or objects.
Incorporeal creatures usually have immunity to effects or conditions that require a physical body, like disease, poison, and precision damage. They usually have resistance against all damage (except force damage, spirit damage, and damage from Strikes with the ghost killer weapon upgrade), with double the resistance against non-magical damage.
An incorporeal creature can't attempt Strength-based checks against physical creatures or objects—only against incorporeal ones—unless those objects have the ghost killer weapon upgrade. Likewise, a corporeal creature can't attempt Strength-based checks against incorporeal creatures or objects.
Incorporeal creatures usually have immunity to effects or conditions that require a physical body, like disease, poison, and precision damage. They usually have resistance against all damage (except force damage, spirit damage, and damage from Strikes with the ghost killer weapon upgrade), with double the resistance against non-magical damage.