Right, so "material" at the end is the definition — corporeal, physical stuff. Start with COR, that's "My!" as in the exclamation, that's your friend bit sorted as PAL wraps around it... actually think of it as COR plus PAL, and PAL "entertains" (contains) OR — that's men, as in other ranks — plus E, which is essentially the middle letter of "new". So PAL swallows OR and E to give POREAL, stick COR on the front and you're left with CORPOREAL.