Flavin has always refused to attach any symbolic or referential significance to his works. "It is what it is, and it ain’t nothin else... There is no overwhelming spirituality you are supposed to come into contact with... And it is as plain and open and direct an art as you will ever find."

Despite what Flavin says, his work can be very evocative and does invite associations. The all-whiteness of this work was suggested to him by the use of white in Chinese funerals. Although Flavin has employed generic mass-produced commercial light fixtures in order to keep his work plain and simple, a contemplative atmosphere is created that may correspond to the religious mysticism implied by the words “icon” and “pure land."