And it was then that Dr. Orejas wondered: what is tangible, what is intangible.

I asked God: "What are you, tangible or intangible?". 

He replied: "I am God, I am both, I am EVERYTHING"

"And why can't I touch you?" I asked. And he replied: "The essential is invisible to the touch."

Phrase that sounded similar to me but not the same.

A library is something tangible, right? But at the same time it is intangible.

And friendship, and love, and lies, and dreams....?

It was so difficult for Dr. Orejas to classify these programs that he grouped them into the Tangible and the Intangible. Or vice versa. As you like.