Literary works consist of four elements: sentiment, reason, view (object), and matter. Sentiment and reason infer “concept”, and view as well as matter infer “form”. Interlink of concept and form, which develops into image, can be understood by means of psychological theories such as “transference” and “projection”. However, these theories are not able to represent its integrity. In this context, the Gestalt theory of isomorphism seems to be applicable to address the correlation of wholeness and parts that interlinks concepts and forms. However, no one had ever tried to interpret the configuration types of isomorphs in respect of “subject/outline”, “partiality vs. wholeness and covertness vs. harmony” and “association vs. imagination”.