Subject matter and art?

Isn't this the sort of distinction made by the eye of the beholder?

truth
Good question, Shepaints. By "all about art" are you referring to purely aesthetic matters? It's always both, but in non-representational abstractions Shapiro comes to mind. He said that there is always both form and content, but that in abstract works the form IS its content.

Even when I paint in an abstract or "primitive" manner, I always have a plan, an idea that takes shape in my mind. My major stuff is all subject . subject to some mannerist twists.