How ghosts appear to be immaterial entities (8)
I believe the answer is:
nobodies
'entities' is the definition.
(nobody is a kind of entity)
I don't understand how the rest of the clue works.
Can you help me to learn more?
(Other definitions for nobodies that I've seen before include "Unimportant people" , "Insignificant people" , "People without importance or authority" , "Ciphers" .)