Emptiness is form. Because of emptiness, therefore form exists. Because form is empty, therefore form  exists. Emptiness is other than form. It explains the union of the two truths. Emptiness is the ultimate truth and form is the conventional existing object. This bring us to dependent origination. The conclusion of dependent arising is that all phenomena are the union of these two truths. They are empty and they arise out of causes and conditions.

-- 4th Zong Rinpoche, Tenzin Wangdak