Robert Smithson’s words, “Poetry is always a dying language but never a dead language,” describe a process of making and apprehending meaning in visual art as well as poetry. Through an examination of concepts of form and matter, and a dissection of their intricate relationship, I address concerns of both limitation and boundlessness in the art object and the written word. By looking at the philosophies of artists, writers, and filmmakers such as Trisha Donnelly, Francis Alÿs, and Andrei Tarkovsky, and through the contemplation of water’s characteristics and mythology, it is possible to outline and illuminate an approach to art, poetry, and meaning that is based in matter more than it is in form.