Form and content

In art and art criticism, form and content are considered distinct aspects of a work of art. The term form refers to the work's style, techniques and media used, and how the elements of design are implemented. Content, on the other hand, refers to a work's essence, or what is being depicted.[1]

References

You may also want to refer to Susan Sontag's "Against Interpretation" for further reference on form vs. content.