A creature must have an appropriate physical surface on which to scribe the pattern (thus, incorporeal creatures cannot use psionic tattoos).
When men make a name of two names, whose significant are contradictory and inconsistent, as this name an incorporeal body or which is all one an incorporeal substance.
But really I think Nietzsche rejects both sides of the duality. There's no merely material body any more than there's an incorporeal mind.
It is human society progress inside drive force and incorporeal place.