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Matta-Clark understood the emotional impact buildings have on people. In a 1976 notebook entry, he expressed his goal to “transform a location into a mental state.” This link between a home and its residents was reflected in the letters he received after the reveal of Splitting.
Although the home was viewed as a private space, families were also urged to participate in neighborhood networks that valued conformity. These connections were presented as key to the "good life." Matta-Clark examined the motivations behind the creation and promotion of this ideal, questioning whose interests it truly served.
Instead of viewing architecture as a solution to housing issues—having witnessed the effects of post-war developments first-hand—Matta-Clark used architecture as a medium for sculpture, bringing the cuts of buildings to life in his photographs. The act of transforming abandoned buildings and documenting the process was central to his practice, as was the social commentary expressed through the boldness of these transformative actions.