Author’s abstract: This paper develops a context for the well-known Fibonacci sequence \((1, 1, 2, 3, 5, 8, 13,\dots)\) in terms of self-referential forms and a basis for mathematics in terms of distinctions that is harmonious with G. Spencer-Brown’s Laws of Form and Heinz von Foerster’s notion of an eigenform. The paper begins with a new characterization of the infinite decomposition of a rectangle into squares that is characteristic of the golden rectangle. The paper discusses key reentry forms that include the Fibonacci form, and the paper ends with a discussion of the structure of the “Fibonacci anyons” a bit of mathematical physics that relates to the quantum theory of the self-interaction of the marked state of a distinction.