Abstract: The object of the study is one of the significant manifestations of classical Chinese aesthetics - kunqu opera. The subject of the study is the foundations of the formation of this aesthetics in terms of both material and spiritual cultural practices, as well as to investigate its cultural centripetal role in the context of modern society. The relevance of the study is determined by the novelty of the approach, which involves examining the spiritual imagery of Kunqu opera through the prism of analysing its material basis and interpreting the interaction between ‘materiality’ and ‘object form’ in the process of creating Kunqu opera. In addition, the relationship between Kunqu opera and Chinese classical aesthetics is explored. The aim of this study is to deeply analyse Kunqu opera as an important element of traditional Chinese culture in order to understand the extent to which Kunqu embodies the Chinese aesthetic tradition. A variety of methods including literature analysis, case study, historical and literary research. The article is divided into three main parts: the first part focuses on the material level, arguing that the physical presence in Kunqu opera serves as an important support for the formation of the performance system; the second part reveals how the material components of the performance infiltrate the spiritual aesthetic, while the formation of the opera's aesthetics is influenced by Chinese philosophical thought and lyrical culture, using comparative analysis; the final part emphasises the cultural independence and the cultural identity of the opera's performers. The results of the study demonstrate that classical Chinese aesthetics act as the ‘spiritual core’ of Kunqu opera, reflecting traditional Chinese values, ethics and philosophy, which in turn influences the structure of the works, performance style, music and text requirements, as well as plot moves and stage design.