The Sutra reveals clearly the ultimate meaning and the most fundamental principle of existence. Matter has a perceptible characteristic, while emptiness has not. However, matter is within emptiness and emptiness is within matter. Matter 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 matter. 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 matter is the function of emptiness. Although substance and function appear to be distinct, they are fundamentally one thing.
Matter is not different from emptiness : this is true emptiness. Emptiness is not different from matter : this is wonderful existence. True emptiness is wonderful existence, and vice versa.