Beauty, published in 1860 as part of The Conduct of Life, examines the forms and sources of beauty in nature, human appearance, character and art. Emerson considers qualities such as proportion, vitality, harmony and expression, arguing that beauty is connected not only with physical form but also with deeper qualities of life and character.

He treats aesthetic judgement as closely linked to perception and intellectual development. Beauty can appear in natural objects, artistic creation and human conduct, while changing perspectives may alter what people recognise as beautiful. Emerson also distinguishes lasting beauty from superficial ornament or fashion.

The essay reflects his broader Transcendentalist belief that outward forms can reveal wider patterns and meanings. Beauty becomes both a source of pleasure and a way of recognising order, vitality and significance in the world.