 It’s worth emphasizing again that Croce’s claim that intuition is expression, and consequently that works art are mental objects, is not just an application of his general idealism. It is independent of it. In the Encyclopaedia Britannica article, for example, he allows himself to speak for convenience of the ‘spiritual’ and ‘physical’, in order to make the point that the physical object is only of practical, and not of aesthetic significance (PPH 227–8).