구극 (究極)의 견지에서 볼 때, 물질이 곧 (空)이며, 공이 곧 물질이라는 것으로, 물질과 공 (空)이 다르지 않다는 뜻, 또 이것이 진정한 중도 (中道)의 뜻. 색즉시공 (色卽是空) 참조

Matter or form is not different from emptiness, and emptiness from matter; Form does not differ from emptiness, emptiness does not differ from form: In the ultimate reality of emptiness, they are the same, which is the true meaning of the Middle Way. Cf. (Saekjeuk Sigong) Matter itself is voidness.