The work of Elke Smits streams from a dedicated and personal research of perception. This research mainly focuses on a deeply rooted sensual relationship with perceiving light and colour. How colour and light intertwine the infinite ways we can perceive reality. How the focus on light and colour can enable a change in the awareness of our own perception of reality.

In her vision about our ways of perceiving she is inspired by the philosophy of Maurice Merlau-Ponty on many topics. Firstly among them is the subjectiveness of perception. A second important theme is the concept of 'act-intentionalities' that represent our prejudices and our consciously chosen theorems based on which we perceive the outer world. Finally, that our consciousness functions as a storage of past experiences, influencing how we perceive new information such that perception gets shaped in different states of consciousness.