Form and content

The term form refers to the work's composition, techniques and media used, and how the elements of design are implemented.

It mainly focuses on the physical aspects of the artwork, such as medium, color, value, space, etc., rather than on what it communicates.

[1] Content, on the other hand, refers to a work's subject matter, i.e., its meaning.

One is a two-dimensional artwork of two birds resting on a tree branch, created in a natural style, with realistic proportions.

In other words, the "content" of the artwork changes based on the artist's decisions on the use of form.