V≠L is a series of works inspired by discussions about mathematical definitions of infinity between Ikeda and Harvard number theorist Benedict Gross since 2008.

In set theory, V denotes the von Neumann universe and L denotes Godel's constructible universe. Their equality or inequality is a disputed point, and the position one chooses to take on whether V=L or V≠L reveals a great deal about one's philosophy of mathematics. If V≠L then not every set of numbers is constructible. The removal of this restriction allows for the inclusion of numbers that are almost beyond the limits of human comprehension. More than just a mathematical equation, this expression inspires contemplation of that which we cannot perceive, which can lead to a transcendent experience of the sublime.