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It's an abstract picture since it retains some connection to representational information such as legs and feet. The perspective is reinforced by tonal manipulation and chiaroscuro. Sharp plasticity helps define and shape the elements. The contrasts help the visual elements gain a 3d look. Additionally, the blue toenails are metaphorical as is the direction of the legs and feet. It appears to be a woman's legs and feet because no hair is visible on the legs, and in this culture that has typically meant female. Moreover, the object the legs and feet are resting on helps the energy flow and movement from low to high, and could also be metaphorical. I don't know about the red dot on top, though. All the metaphors suggest a linguistic theme. Essentially the image conveys some statement but subjective analysis is the outcome. Thus, as with abstracts, we make of them what our experience, cultural and otherwise, influence us to interpret them as. We may have shared meaning of the image, and so have similar understanding.
I hope this helps, nice picture!