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The Heart Sutra is a popular sutra in the Mahayana Buddhism. The Sutra states, “Form is emptiness (sunyata), emptiness is form”. It is a condensed exposé on the Buddhist Mahayana teaching of the Two Truths doctrine, which says that ultimately all phenomena are sunyata, empty of an unchanging essence. This emptiness is a characteristic of all phenomena, and not a transcendent reality, but also empty of an essence of its own.
In the sutra, Avalokitesvara addresses Sariputra, explaining the fundamental emptiness (sunyata) of all phenomena, known through as the five aggregates of human existence (skandhas): form (rupa), feeling (vedana), volitions (sankhara), perceptions (samjna), and consciousness (vijnana). (https://en.wikipedia.org/wiki/Heart_Sutra)