This article attempts a critical interpretation of Klee’s basic thoughts on the source and essence of art, based primarily on his diary entries and his lectures at the Bauhaus. The starting point of the interpretation is Klee’s fundamentally dynamic assumption of the primacy of becoming and movement vis-a-vis static being. Each work of art, for Klee, is essentially movement, although as organized and structured by rhythm. The source of the rhythmic movement he recognizes as chaos, which he defines as the most elemental fact, which precedes the difference of being and becoming, of rest and movement, and with which the artist in each of its creative acts must first identify. The elemental presence of chaos is the point, not an abstract and dead mathematical one, but one that is alive and moving, to which the force, tension, and impulse for movement essentially belongs. Every work of authentic art is the representation of the primal opposition of chaos and order, symbolized at first by the opposites of point and line. In the further development of this opposition, the multiple dimensions of contrast between straight and curved, vertical and horizontal, light and darkness as well as the various colors in their practically endless gradations coalesce within the work of art into a tension-wrought yet harmonically balanced arrangement.