site 034-BFO (Elucidation) A site is a three-dimensional immaterial entity whose boundaries either (partially or wholly) coincide with the boundaries of one or more material entities or have locations determined in relation to some material entity A hole in a portion of cheese; a rabbit hole; the Grand Canyon; the Piazza San Marco; the kangaroo-joey-containing hole of a kangaroo pouch; your left nostril (a fiat part - the opening - of your left nasal cavity); the lumen of your gut; the hold of a ship; the interior of the trunk of your car; hole in an engineered floor joist immaterial entity