tangible and intangible; material and spiritual
A yojijukugo used to refer to both physical, visible things and non-physical, spiritual or abstract things together. Often appears in contexts like assets, culture, or benefits.
A company's assets include both tangible and intangible things.
文化遺産は有形無形の両面から保護されるべきだ。
Cultural heritage should be protected from both tangible and intangible aspects.