Play, we said, lies outside the reasonableness of practical life; has nothing to do with necessity or utility, duty or truth. All this is equally true of music. Further more, musical forms are determined by values which even transcend our ideas of the visible and the tangible. These musical values can only be understood in terms of the designations we use for them, specific names like rhythm and harmony which are equally applicable to play or poetry. Indeed rhythm and harmony are factors of all three – poetry, music and play – in an absolutely equal sense.