 Because of this, Croce discounts certain aesthetic applications of the distinction between form and content as confused. The distinction only applies at a theoretical level, to a posited a priori synthesis (EA 39–40). At that level, the irruption of an intuition just is the emergence of a form (we are right to speak of the formation of intuition, that intuitions are formed). At the aesthetic level—one might say at the phenomenological level—there is no identification of content independently of the forms in which we meet it, and none of form independently of content. It makes no sense to speak of a work of art’s being good on form but poor on content, or good on content but poor on form.