  Corresponding to this three-fold distinction between physical object, work of art, and aesthetic object, Ingarden posits a three-fold distinction among properties. While the mere physical object possesses only value-neutral physical properties, the work of art may possess both ‘axiologically neutral’ properties such as having a certain sentence structure or bearing patches of color arranged in certain ways, and artistic value qualities founded on these, such as clarity or obscurity of expression, technical mastery in the way the materials are worked, balance of composition, etc. Aesthetic values such as serenity, sublimity, profundity, etc., though they exist ‘potentially’ in the work of art, only manifest themselves in the aesthetic objects created through concretizing the work of art, and characterize the aesthetic object as a whole, although their appearance may depend on that of many particular properties of the work of art and physical object. Since various aesthetic objects may be based on one and the same work of art, these may also differ in their aesthetic values. This can, at least in part, help account for the variety of aesthetic judgments that may be formed apparently concerning the same work of art.