La. Civ. Code art. 461
Current with operative changes from the 2024 Third Special Legislative Session
Corporeals are things that have a body, whether animate or inanimate, and can be felt or touched.
Incorporeals are things that have no body, but are comprehended by the understanding, such as the rights of inheritance, servitudes, obligations, and right of intellectual property.
La. C.C. § 461