Concrete:
* When it refers to a physical object: "The archer adjusted his aim before releasing the arrow." Here, "aim" is the direction the arrow is pointed, which is a tangible thing.
Abstract:
* When it refers to a goal or purpose: "Her aim in life is to become a doctor." Here, "aim" represents a mental intention or ambition, which is intangible.
So, the answer depends on the specific usage of the word in a sentence.