Arnheim claimed that a concept could be philosophically valid even if theologically meaningless. (TV: Dragonfire)
The Time Lord faction called the Celestis transformed themselves into conceptual entities made only out of pure ideas and concepts instead of having physical forms. Many weapons used by the Time Lords, especially during the War in Heaven, were conceptual-based. (PROSE: The Book of the War)
The Memeovore was a creature that could devour meaning and concepts. (PROSE: The Taking of Planet 5)
Generally, the Daleks had no concept of blasphemy, excepting the Dalek of human origin created by the Dalek Emperor, (TV: The Parting of the Ways) elegance (TV: Doomsday) or worry. (TV: Daleks in Manhattan) However, according to Davros, the Daleks did have a "strong" concept of home, leading them to rebuild Skaro. (TV: The Witch's Familiar)
Both the concepts of evil and stalemates were unknown to the Mandarin — although he eventually learnt of the latter during a game of four dimensional chess he played with the Entity. (PROSE: Games [+]Warwick Gray, Brief Encounters (Marvel Comics UK, 1992). Page 22.)