Ingarden's theory emphasizes the distinction between the literary work and reality. He argues that a literary work is not a direct reflection of reality but rather a of it. The work creates a new, fictional world that exists independently of the real world.
In "The Literary Work of Art," Ingarden argues that a literary work of art is not merely a physical object (e.g., a book) but a complex, multilayered entity that exists independently of its physical realization. He posits that a literary work is composed of multiple layers, including: