Las cosas se dividen también en corporales e incorporales. Son cosas corporales aquellas que se manifiestan a los sentidos, que pueden tocarse o gustarse, que tienen un cuerpo, ya sea animado o inanimado. De esta clase de cosas son los frutos, los cereales, el oro, la plata, los vestidos, los muebles, las tierras, los pastos, las maderas, las casas y otras. Las cosas incorporales son aquellas que no se manifiestan a los sentidos y cuya existencia sólo se concibe por el entendimiento, tales como los derechos hereditarios, las servidumbres y las obligaciones.
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