Form is not different from emptiness, emptiness is not different from form. Form is emptiness, emptiness is form. Sensation, perception, mental formation, and consciousness are also like this.#
"Form" refers to matter.
The character "different" can be interpreted as different explanations, but it can also be interpreted as separation.
"Emptiness" refers to empty space, true emptiness.
The meaning of emptiness does not mean that emptiness is without form, or that form ceases to exist in emptiness, because emptiness is not nothingness, it is not void.
The illusory appearance arising from conditions is called "form", and the birth without inherent nature is called "emptiness"; so-called form is clearly manifested but without substance, therefore it is said that form is not different from emptiness.
Although it has no substance, it is clearly manifested, therefore it is said that emptiness is not different from form.
Emptiness and form cannot be analyzed as separate entities. The body of form is formed by the combination of the four elements, and its essence is emptiness. All forms arise dependent on various conditions, inherently without self-nature, all are empty in their nature; if the four elements are separated, they return to emptiness, therefore it is said that form is emptiness.
The material and body in the human world are essentially empty and without substance, but they are formed by the combination of the four elements of earth, water, fire, and wind, therefore it is called emptiness is form.
In summary, arising from conditions is the nature of emptiness - "form is not different from emptiness", and dependent on emptiness is arising from conditions - "emptiness is not different from form"; arising from conditions has no inherent nature, and the nature of emptiness is imprinted in it - "form is emptiness", the nature of emptiness is the basis of arising from conditions - "emptiness is form".
The so-called emptiness of the five aggregates means that whether it is material phenomena (corresponding to form) or mental phenomena (sensation, perception, mental formation, and consciousness), they are all phenomena arising from conditions, without fixed and unchanging self-nature; if they are regarded as having inherent existence, it is a false distinction, therefore the essence of form is emptiness. In other words, the five aggregates and emptiness are not different, and they are also the same.