I have actually experienced a tangible contact with a deceased loved one, and was intrigued to discover that they had a "whole new body". That is, their body was identical, warm, vibrant, alive and completely tangible. It was a happy and amazing surprise to discover that.
But there are states beyond what I have been given glimpses of. And there, I am pretty sure form is or may not be required....or even very fluid, so forms can be changed at will.
In a very limited way I also have had personal experience of the fluidity of form on the Astral planes.
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