Yves Klein's "Zone de Sensibilité Picturale Immatérielle" (Zone of Immaterial Pictorial Sensibility) represents a groundbreaking exploration into the concept of immaterial art, challenging traditional notions of art ownership, value, and visibility. Created between 1959 and 1962, this work involved the sale of empty space—or more precisely, the ownership of an invisible zone—through a transaction that included a receipt, signifying the purchase, in exchange for a specific weight in gold. This act of purchase was considered complete only when the buyer engaged in a ritual where the receipt could be burned, and Klein would throw half of the exchanged gold into the Seine River, performed in the presence of witnesses including an art critic or dealer and a museum director​ (Wikipedia)​​ (Art and Popular Culture Encyclopedia)​.

The work is significant not only for its direct challenge to the materialistic confines of the art market but also for its profound exploration of the value and perception of immateriality within art. Klein, with his characteristic blend of serious philosophical inquiry and performative jest, pushed the boundaries of what art could be, moving beyond physical creation to the realms of concept and idea. Through "Zone de Sensibilité Picturale Immatérielle," Klein sought to elevate the act of artistic creation into the domain of pure idea, suggesting that the true essence of art lies in its ability to evoke the immaterial and the infinite.

Klein's ritualistic approach to the transaction process reflects his deep interest in spirituality and mysticism, drawing from both Catholic and Buddhist traditions, and highlighting his belief in the power of the void and the immaterial as central elements of his artistic philosophy. This work, along with others in Klein's oeuvre, positions him as a pivotal figure in the development of conceptual art, emphasizing the role of the artist's intention and the viewer's engagement over the physicality of the artwork itself​ (Wikipedia)​​ (Atlas Museum)​.