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Both corruptible and incorruptible apply to any and all things, not just the physical.Incorruptible is purified, perfected, glorified, eternal.
Corruptible comes about due to not being renewed frequently enough or thoroughly enough, directly in the Shekina Glory, indirectly through a Pool of Two Truths or further indirectly by that which has been renewed, energized, recharged, karrekh-ed in those essences and other types such as ichor (liquor, the type not sold in stores, but held in stores).