A simple sheet of paper bears the hand-stamped and penciled equation "Kunst = Kapital" (Art = Capital), reflecting Beuys's radical belief that human creativity is the true foundation of economic and social value. The work embodies his concept of "social sculpture," in which art extends beyond aesthetic objects to encompass the transformative potential of every individual. Characteristically spare in its visual means, the piece carries an outsized philosophical weight, challenging conventional notions of capital and worth.