The climax of this view is represented in Neo-Platonism that if the world is beautiful it is because it reflects the image of Soul. Neo-Platonists don’t regard themselves as establishers of a new philosophy (though they establish one), but they believe themselves as the redeemers of Plato’s philosophy from those aberrations burden over it during the time. Plotinus, as the last major philosopher of ancient epoch, historically stands at a timeline which separates ancient world from middle ages. His contemplations on the realm of philosophy and art, especially those on the concept of beauty, have been among the most influential views. In this article, according to what Plotinus has proposed, the semantic roots of “form” and “content” would be explored next to their relationship and importance. The author tries to find the answers to these questions: what is Plotinus basic world view and what basic principles could be found in it? How does he define beauty, art and artwork and what is their status in his world view? After exploring his idea, it will be found that in Plotinus’s view, being means beauty and beauty means being form means beauty and beauty means form God means beauty, good means beauty, love means beauty and beauty means love. According to this definition, Plotinus regarded everything and every concept in this world to be filled with form (beauty/love). Form, as the basic element of being and existence, is an “image of content” and artist, as the creator of the form, produces his work not by imitating secondhand versions of this worldly paradigms, but by copying the original one (ideas). Another conclusion that could be taken from this article is that form has relationship with abstraction and abstraction painting has relationship with the world of ideas.