Form is emptiness, emptiness is form. When they, when the discussion concluded, when they say form is emptiness they are not saying that form doesn’t exist. It is not a negation. If the Buddha said form is emptiness then it is a blatent lie. Look there is form here, we can see, flowers, everything. It is therefore in the second line you hear emptiness is form. But as I said earlier this is not so easy to sort of comprehend in our ordinary language. I try to give you some very sort of ordinary example, it might help. Okay, going back to the form. See, when we look at somebody we see this somebody as very beautiful, desirable, something that you have always want. The conclusion of the assembly on the Vultures Peak is that if what you think is truly out there then everybody must see this person beautiful, desirable and all that. But as you know, sometimes when we look at a person, we see beautiful but many other people see this person as very ugly, not desirable, not even wanting to get close. Everything is like that. What we think truth, someone else thinks it is fake. What we think as valuable someone else thinks it is not valuable. What we think as a flower someone thinks it is a food. What we think as water someone else thinks as a home to swim inside and live inside. All the small insects in the water and the fish inside the water they don’t think it is a water. Now the dualistic people always want to make a decision. Somebody has to be right. So we invented system like democracy. Now imagine, we human beings and the fish try to vote. We human beings say this is water, all the animals living the water say this is home. We are going to lose right away. So, what is there? There is nothing called – this is where you have to understand form is emptiness and emptiness is form together. What Buddhists are saying is water is not truly there. Because fish sees this as a home. But home is not also truly there because we human beings see this as a water. So nothing exist truly, but everything exist relatively. No negation at all. We completely accept things exist relatively. But this is again, I am telling you, this is difficult.
Fundamental View of Buddhism, Moscow 2010