The physical idea of a reactive power in a circuit is very subtle, but simple to understand. An electric circuit RLC has an intrinsic frequency of resonance and when you apply it an external AC current oscillating at another one very different, then there is a part of the power which doesn't work on the circuit. This term is written with an imaginary part of the real power and the real part is known as active power. Thus when the circuit is at resonance, the reactive power is maximum and the power source works just as if it were a resistance which would be absorving it.
For the base case (single phase sinusoidal systems), the reactive power is the nonactive component. It is a physical quantity which is identified by an oscillatory behavior to and from the load. Thus, it doesn’t contribute to transfer of net energy since it is the instantaneous power amplitude.
There is only a consensus on the definition of active power and reactive power remains a subject of discussion and debate to this day. The definition of reactive power for unbalanced or non-sinusoidal three-phase systems is still a controversial issue as well.
As attachment, you find two files which show interesting meanings with simple examples.