First of all, Ingarden is interested in how a work of art exists – does it exist only in consciousness? Or does art also exist outside of itself? Is it possible to speak of some kind of manner of existence applicable to a work of art? According to Ingarden, this is very much possible. A work of art exists in a way that is specific to itself, different from the way thoughts, sensual impressions, table, man, cat or tulip exist; it is an intentional object. Moreover, a work of art is always multi-layered, dependent on other entities such as the creator, his intentions and creative capabilities, language and the reception of the work of art by the viewer or reader.
Aesthetic experience and the method of approaching a work of art is the second group of issues of interest to Ingarden in his multi-faceted analysis of a work of art. The philosopher penetrates the processes of reception, interpretation, evaluation, criticism and experience of works of art. He believes that an encounter with art is a cognitive process. Without the awareness of what a literary text is (a theatrical performance, a painting or a film), what its essence is and how it differs from the artist’s creative intentions, interpretation of the audience, performers or its materiality (paper, number of pages, typeface, cover, etc.), we will not be able to – according to Ingarden's interpretation – grasp the essence of a work of art and analyse its relations with its other aspects.
Ingarden's concept of aesthetics aims to reconcile two currents in the study of aesthetics: ‘objective’ (focused on an object, a work of art) and ‘subjective’ (the distinctive experience of the entity). In Ingarden’s view, aesthetics deals with the study of the sphere of ‘the meeting of a certain experiencing subject with a certain object’. This meeting results in aesthetic experience and the constitution of an aesthetic object, which includes on one hand the artist or the recipient of art, and on the other hand – the object, an item.
Aesthetics, values, and more broadly, culture, are not only Ingarden's favourite philosophical themes; he also considers them to be manifestations of the human being. As Gierulanka writes:
Ingarden says that the trait that allows a man to be considered human is the ability to realise values and serve them and to create – on the basis of the primaeval world of nature – a distinctive human reality: the world of intentional works of culture.
It is worth stressing that this means the realisation – as Ingarden writes in Little Book About Man – of values in their immanent absolute quality, although their realisation depends on the creative strength of man, in a word: on his moral and aesthetic values. By creating culture, man creates the ‘real conditions for the existence and appearance in the world’ for these values. In this human activity not only is humanity manifested, but also the sense of human life and its possibilities. The man – in Ingarden's view – is someone who constantly makes efforts to ‘cross the boundaries of the animality inherent in man and rise above it with humanity and in the role of man as a creator of values. Without this mission and without this effort of transcending himself, man falls back into pure animality, which is his death [and despair], without being rescued’. Therefore, in Ingarden's work aesthetics is also linked to the science of values and to ethical reflections on humanity.