They're not selling anything, they don't have to care about their business or immaterial things like reviews. (janettaharvey.com)
If we regard sensations as immaterial things which are totally different from all material, physiological processes, it would be difficult to imagine from where these psychic phenomena should have come. (religion-online.org)
But a power that could produce and deal with an immaterial thing like a concept must itself be immaterial according to the axiom «to act follows to be» (agere sequitur esse). (faith.org.uk)