辭章之四大要素為「情」、「理」、「物(景)」、「事」,其中「情」與「理」為「意」、「物(景)」與「事」為「象」。而「意」與「象」之所以能相互連結,如依據「格式塔」理論,就發展有「異質同構」之說。而這種「異質同構」說用於解釋意象之形成,是被公認比「移情」、「投射」說更為精確的。因此參酌此說以為基礎,將辭章四大要素進行連結,除了可就個別意象由「異質同構」推擴至「同質同構」外,也可再就整體意象拓大到「異形同構」與「同形同構」,加以呈現。而無論是哪一類的「構」,都有「單軌」、「雙軌」與「多軌」之不同,以造成其變化,呈現出意象形質同構較完整之樣貌。
Literary works consist of four elements: sentiment, reason, view (object), and matter. Sentiment and reason infer ”concept”, and view as well as 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, the four elements are linked up to develop into ”tracks”. Therefore, single image as well as entire image can be extended from ”isomorphism” (same form with different construction) to ”homomorphism” (same form with same construction). No matter what type of construction that is interlinked with image, there are variances of types such as ”single track”, ”double tracks” and ”multi tracks”.