Form
From the perspective of the absolute, all manifest forms possesses
this insubstantiality and lightness, and all in the same degree.
It is not as if rocks are insubstantial but more substantial than
water. When it comes to the absolute perception they are all equal
in their insubstantiality; this insubstantiality is simply our
perception of their ontological ground, which is the same absolute
everywhere. They are all totally insubstantial, for their ultimate
status is nonbeing. More accurately, all forms are a coemergence
of two things: appearance and nonbeing. Their appearance is their
being, but their ground is nonbeing. Their appearance-presence
is always accompanied with their nonbeing. They cannot be without
nonbeing, for the nonbeing of the absolute is the ground of their
being. Such understanding is totally paradoxical for our thematizing
ordinary mind; but it is actually how things are, and how we will
perceive them when we are free from all cognitive filters. (Inner
Journey Home, pg 389)

Form and Coemergent nonduality
The perfect coemergence includes all manifestation, not only
the boundless dimensions of true nature and its essential aspects.
Any manifest form is nothing but a form taken by true nature with
its five dimensions. Each manifest form is a differentiation of
the coemergent true nature, patterned by the creative display
of its logos. There is only true nature that continually changes
its appearance as the changing forms of the world. A tree, for
example, is nothing but true nature manifesting itself as a tree.
The tree is simply the local changing manifestation of a particular
region in the five-dimensional manifold of true nature. To see
it from the perspective of coemergent true nature is to see a
dynamic upwelling that continually manifests the particular tree
as a form that possesses a five-dimensional ground. The tree appears
to us transparent; we can see through its appearance to a multidimensional
vastness. We see luminosity, presence, color, but also the deep
darkness of the absolute. (Inner Journey Home, pg 441)