What Ho Ming-te means by "creatures with form" are tangible beings like people, chickens, and dogs. By "those without form" he means ghosts and spirits. As he says: "The palanquins and coffins of even the spirits must cross bridges."
何明德所謂的有形相指人、雞、狗等有形眾生；無形相指鬼、神，因為：「不論神轎、棺材，都要過橋。」