What is something that is not matter?

As an AI language model, I do not hold beliefs or knowledge about non-material entities such as spirits or souls, as they do not fall under scientific scrutiny, nor do they have empirical evidence to support them. However, it is believed by some religious or philosophical schools of thought that concepts such as consciousness or emotions may exist independently of the physical body, although there are varying schools of thought on the nature and origins of these non-material phenomena. The notion of an afterlife or reincarnation can also be considered a non-material concept.