Level: Beguiler 9, Cleric 9, Portal 7, Sorcerer 9, Wizard 9
Components: V, S
Casting Time: 1 standard action
Range: Touch; see text
Targets: You and one other touched willing creature per three levels
Saving Throw: None
Spell Resistance: Yes
You become ethereal, along with your equipment. For the duration of the spell, you and other willing creatures joined by linked hands (along with their equipment) are in a place called the Ethereal Plane, which overlaps the normal, physical Material Plane. Besides yourself, you can bring one creature per three caster levels to the Ethereal Plane.
Once ethereal, the subjects need not stay together. When the spell expires, all affected creatures return to material existence.
An ethereal creature is invisible, insubstantial, and capable of moving in any direction, even up or down, albeit at half normal speed. As an insubstantial creature, you can move through solid objects, including living creatures. An ethereal creature can see and hear on the Material Plane, but everything looks gray and ephemeral. Sight and hearing onto the Material Plane are limited to 60 feet. Force effects (such as magic missile and wall of force) and abjurations affect an ethereal creature normally. Their effects extend onto the Ethereal Plane from the Material Plane, but not vice versa. An ethereal creature can’t attack material creatures, and spells you cast while ethereal affect only other ethereal things. Certain material creatures or objects have attacks or effects that work on the Ethereal Plane (such as a basilisk’s gaze attack). Treat other ethereal creatures and ethereal objects as if they were material.
When the spell ends, if you or any other subject of the spell become material while inside a material object (such as a solid wall), you (or that subject) are shunted off to the nearest open space and take 1d6 points of damage per 5 feet so traveled.
Source: Player’s Handbook (version 3.5), page 227.