 The interrelationship amongst the elements signifies their non-substantiality, i.e. the fact that they are not ontologically independent, and in Buddhist parlance this means “emptiness” (śūnyatā, kū). Hence all elements and things they constitute, including the entire cosmos is empty. Dainichi’s body, as the hosshin that embodies the Dharma, is an embodiment of emptiness, analogically understood as a vast empty space – it is in part analogical but also exemplary of emptiness. Rather than obstructing the emergence of things, this emptiness permits it through their interdependent origination, which is the meaning of emptiness. Their materiality is then just as real as their emptiness, and emptiness and matter are non-dualistic. True to the “middle way” of Buddhism, Kūkai treads a path that avoids reifying substantialism on the one hand as well as utter nihilism on the other hand. And in the non-dualistic interrelationships between body and mind, matter and emptiness, known and knower, the Dharma itself, as the truth of non-duality in interdependent origination qua emptiness is revealed in every physical and mental process of the cosmos as the embodiment of the Dharma.