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In the incorporeal description it is said "... Even when hit by spells or magic weapons, it takes only half damage from a corporeal source..."

What is/isn't a corporeal source?

Do for ex. fireball, call lightning, cone of cold, lightning bolt and generally spells with an energy descriptor, half or full damage?

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Those are all corporeal sources and would only do half damage. Any weapon, spell or other source of damage from a corporeal creature would be treated as corporeal based damage and subject to half damage rules. There are a couple of exceptions. A Ghost Touch modified weapon is an example of a non-corporeal damage source.

A ghost touch weapon deals damage normally against incorporeal creatures, regardless of its bonus.

Also, any creature with an Incorporeal condition (whether temporary or permanent) or the Incorporeal Monster SubType would be another good example.

Creatures with the incorporeal condition do not have a physical body. It can be harmed only by other incorporeal creatures, magic weapons or creatures that strike as magic weapons, and spells, spell-like abilities, or supernatural abilities. It is immune to all nonmagical attack forms. Even when hit by spells or magic weapons, it takes only half damage from a corporeal source (except for channel energy).

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  • \$\begingroup\$ Someone may consider for ex. the lightnings generated from a lightning storm comes from the sky and not from a corporeal source... \$\endgroup\$ – Francesco Oct 22 '14 at 12:21
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    \$\begingroup\$ The sky is still corporeal. It is part of the physical world, not the spiritual world. \$\endgroup\$ – BBlake Oct 22 '14 at 13:35

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