Literary works consist of four elements: sentiment, reason, view (object), and matter. Sentiment and reason infer "concept". View and matter infer "form". Interlink of concept and form 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 more accurate to address the correlation of wholeness and parts that interlinks concept and form. Accordingly, single image can be extended from "isomorphism" to "homomorphism". And the whole image can be extended to different form with same construction as well as same form with same construction. In so doing, one can understand the interaction of concept and form in all aspects.