by J. Bentham
Incorporeal as well as corporeal substances being included, real entities are those alone which belong to that universal class designated by the logicians by the name of substances.
Substances are divided by them into corporeal and incorporeal. Under the name of corporeal are included all masses of matter, howsoever circumstances in respect of form, bulk and place.
Of corporeal substances, the existence is made known to us by sense. Of incorporeal, no otherwise than by ratiocination ; they may on the account be termed inferential.
Works, Vol. VIII, p. 189..
BENTHAM'S THEORY OF FICTIONS by Charles Kay Ogden,
London, New York : Kegan Paul etc., Harcourt etc., p. liii.