Commercial shop sale contract

Is a sale of commercial shop  agreement requires the attestation before the Notary Public?

Yes, and according to specific regulations stated in both law of commercial transactions as well as in  notary public law.

I hear that the commercial shop consist of the material and moral values, what does this mean?

The material elements are the assets of the shop and the most important of them are the goods then the furniture and removables existing in the shop and other items like decors, machinery, instruments, devices, etc.
Moral elements are the reputation of the shop, it's trade marks and sign(logo), commercial name unless it is the personal name of the owner or one of the partners.