The Art of the Fugue contains defined elements which make it possible to establish the hypothesis that, within this work of Johann Sebastian Bach, there is an original metaphysical background. Starting from the systematic structure of the last great composition by the German musician, and from the circular accent that it contains, the metaphysical originality analyzed in this article is the consideration of an immanentist conception of the divine essence. From such consideration, the possibilities contained in the formal structure of the work will be analyzed to expose how the totality of what is real would be contained in the divine essence to unfold in the other of itself, in the same reality.