Form and content
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In art and art criticism, form and content are considered distinct aspects of a work of art. The term form refers to the work's style, techniques and media used, and how the elements of design are implemented. Content, on the other hand, refers to a work's subject matter, or what is being depicted.[1]
Incongruity between form and content can be humorous.
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Further reading
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Form is one of the most frequent terms in literary criticism.it is often used merely to designate a genre or for patterns of meter lines and rhymes.