All created things have both substance and accidents. The accidents or properties of these created things are constantly changing. In regard to angelic and human persons, strictly speaking, physical properties pertain not only to the body, but also to the soul (intellect and will).  Therefore, there are material physical properties and spiritual physical properties. Angels, which are pure spirits, have spiritual physical properties as they possess an intellect and will. Human persons, which have body-soul composites, have both material and spiritual physical properties.

We never distinguish between substance and properties in God; however, Christ as man had and has both a Body and a Soul. Christ has accidents because of His human nature, but without change of His Person or divine nature. Thus, when we speak of the physical properties (or accidents) of Christ’s human nature in the Eucharist, we mean not only the quantitative properties of Christ’s human body, but we also mean the properties or qualities of Christ’s immaterial soul. Thus, Christ’s soul has a mind, and His mind has thoughts. Therefore, the mind of Christ and the thoughts in the mind of Christ are physical properties of Christ’s soul. These are present in the Holy Eucharist. So too, Christ’s soul has a will. This will also has its physical properties, like desire, volition, and love. What needs to be kept in mind is that the adjective “physical” refers to what is natural. The physical properties of Christ’s human nature are both material and spiritual. (For Advanced Course 20-37, 20-38, 20-41. For Basic Course 12-7.)

See also, Properties or Accidents.