A corrosive substance is one that will destroy and damage other substances with which it comes into contact. It may attack a great variety of materials, including metals and various organic compounds, but people are mostly concerned with its effects on living tissue: it causes chemical burns on contact.
The word corrosive is derived from the Latin verb corrodere, which means 'to gnaw', indicating how these substances seem to 'gnaw' their way through flesh or other material. Sometimes the word 'caustic' is used as a synonym but 'caustic' generally refers only to strong bases, particularly alkalis, and not to acids, oxidizers, or other non-alkaline corrosives.
A low concentration of a corrosive substance is usually an irritant. Corrosion of non-living surfaces such as metals is a distinct process. For example, a water/air electrochemical cell corrodes iron to rust. In the Globally Harmonized System, both rapid corrosion of metals and chemical corrosion of skin qualify for the "corrosive" symbol.
Corrosives are different from poisons in that corrosives are immediately dangerous to the tissues they contact, whereas poisons may have systemic toxic effects that require time to become evident. Colloquially, corrosives may be called "poisons" but the concepts are technically distinct. However, there is nothing which precludes a corrosive from being a poison; there are substances that are both corrosives and poisons.
Common corrosives are either strong acids, strong bases, or concentrated solutions of certain weak acids or weak bases. They can exist as any state of matter, including liquids, solids, gases, mists or vapors.