On December 15, 1929, Magritte participated in the 12th and last publication of La Revolution Surrealiste, where he published his essay "Les mots et les images", where words play with images in sync with his work The Treachery of images.
His point nb 6 in that essay is that there is “little connection between an object and its representation”.
In that same edition, Paul Eluard and Andre Breton published an essay about poetry to mock the publication by poet Paul Valéry « Notes on poetry». When Paul Valery wrote "Poetry is a survival",  Breton and Éluard made fun of it and wrote : « Poetry is a pipe », as a referral to the painting of Magritte.
Salvador Dali who met Gala then married to Eluard, is then an emerging artist. His comment is based on his quote “Surrealism is destructive, but it destroys only what it considers to be shackles limiting our vision.”

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Sources: Revolution Surrealiste N 12, 1929
Magritte, Jacques Meuris, 1998

Magritte's Pipe, 2019, Acrylic on canvas, 30" x 24" (76 x 61 cm)