Form, which is not different from emptiness, unfolds itself as all phenomenal existences, yet it is of the nature of emptiness. Emptiness, which is not different from form, nullifies all marks of particularity, yet it is manifested as a variety of temporary beings.
Thus, form is none other than emptiness, and emptiness itself is none other than form; all phenomenal existences are of the same structure. What could be an exception?
The relationship that exists between these two is comparable to the inseparable relationship that exists between water and its waves or between gold and gold ornaments. —Kukai