Incorporealism is the philosophical view that there is a non-physical reality transcendent of the physical space-time reality. Incorporeality is composed of what are called abstract entities within the branch of philosophy called metaphysics.
In the religious sense incorporeality refers to God as not a physical or material being, but taking the biblical view which is that God is spirit. In this view God belongs to the order of mind, which is not to suggest a brain but akin to the soul or self. Humans maintain a mind or soul conjoined with a body, while God is without body. The difference is infinite self-consciousness as compared to humankind's finite embodied mind.
Those who support the incorporeal view of God suggest the bodily manifestations of God as shown in the previous passages are not in support for corporeality. Rather they should be viewed as metaphorical serving as a literary device in order to better grasp the reality or personal nature of God. To take the passages in a strict literal and plain sense would have almost animal-like views of God when a full systematic study is of other related passages are taken into consideration.