The article argues that a rethinking of the idea of concretization, which in Roman Ingarden’s book Das literarische Kunstwerk (1931) changes the identity of literary work, is transformed into a subject of structural literary history in Jan Mukařovský’s interpretations of Karel Hynek Mácha’s work (1936). The author describes the act of transformation with reference to a debate on Ingarden’s phenomenological aesthetics in which René Wellek criticizes the philosopher’s non-historical point of view and his whole concept of literature.