The article reviews the conception of abstract art, expounded by W. Kandinsky in his theoretical works “Concerning the Spiritual in Art” and “Point and Line to Plane”. In accordance with the painter’s target setting, the focus is given to the spirituality in art, methods, and means of implementation of this purpose in the creative practice. The article reveals the content of a number of concepts, principles, approaches, which characterize the specificity of the non-figurative art. Those concepts include “form”, “harmony”, “beautiful”, “artistic”, and “internal expediency”. The author states the theoretical importance of the conception by Kandinsky in recognizing abstractionism as a kind of art. There is given the artist’s detailed interpretation of the psychophysiological effects evoked by the color palette of a painting, as well as those associations and sensual emotions that different expressive means of the painting technologies cause. The tandem “form - artistry - spirituality”, traceable in the texts of W. Kandinsky, is carefully considered. The author suggests that the positions of the artist are conjugated with the Pythagorean idea of “numerical” harmony and the Kantian principle of expediency without purpose. The article focuses on the applicability of W. Kandinsky’s judgement to the creative principles of different types of art, especially to music.