Non-material entities refer to concepts or phenomena that do not have a physical form. Examples include ideas, emotions, and beliefs. These entities can influence human behavior and decision-making, even though they cannot be seen or touched. In philosophy, non-material entities are often discussed in relation to mind-body dualism, which explores the relationship between the mind and the physical body. Additionally, in psychology, non-material entities like thoughts and feelings are studied to understand their impact on mental health and well-being.