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Heart Sutra Text

Shariputra, form does not differ from emptiness,
emptiness does not differ from form.
That which is form is emptiness,  that which is emptiness form.

Paraphrase
The transient (therefore "unreal") appears within the Absolute (Eternal, unchanging). However the Absolute is not knowable of itself (with the mind of understanding).
The Absolute IS the appearances (form) and the appearances ARE the Absolute.  Like images on a movie screen, they have no "intrinsic reality" but appear on the screen. But (during the "movie of Life") the screen Itself is not visible, except as these images dancing on the screen.


Commentary

The Sutra reveals clearly the ultimate meaning and the most fundamental principle of existence. Form has a perceptible characteristic, while emptiness has not. However, form is within emptiness and emptiness is within form. Form and emptiness are therefore said to be non-dual. Superficially, they appear to be distinct, but actually, they are one. The empty space is occupied by a form. So, the empty space certainly is not non-existent. They may also be considered in terms of substance (i.e. noumenon) and function (i.e. phenomenon). Emptiness refers to empty substance, and form is the function of emptiness. Although substance and function appear to be distinct, they are fundamentally one thing.

Form does not differ from emptiness : this is true emptiness. Emptiness does not differ from form : this is wonderful existence. True emptiness is wonderful existence, and vice versa.