Through a critical review of some issues concerning the content of Gai 2.14 and the systematic and conceptual meaning of the res incorporales in the Gaius’ Institutes, the author defends the integration ‘ea quae <in> iure consistunt’ (§§ 2-3) – which expresses a subjective perspective of ius (§ 3) – with new topics; it is particularly stressed that the two terms of the classification ‘res corporales / res incorporales’ – which is not possible to determine if it has been adopted first by Gaius (§ 4) – are considered by the jurist as elements of the patrimonium, more specifically from the point of view of the ways in which they enter into the patrimonium or come out from it, in accordance with a general methodic approach fixed in Gai 2.1 (§ 5); moreover, in connection with this systematic scheme, the author also sheds light on the absence of the dominium in the Gaius’ list of the res incorporales (§ 6); finally, an explanation is proposed for the ending and marginal position of the iura praediorum in Gai 2.14 (§ 7).