https://www.lamayeshe.com/article/commentary-heart-sutra
“Form is empty, emptiness is form. Emptiness is no other than form and form is no other than emptiness.” This refers to the aggregate of form alone. The same reference is then made to feeling, recognition, karmic formations and so forth.
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So by telling Shariputra that in emptiness there is no form, no feeling, no discrimination, down to no eye and so forth, this indicates how we should train ourselves on the path of meditation.
On this path, the consciousness is one with the object, emptiness—like water being poured into water. There is complete oneness, without duality.
If this non-dual wisdom that only perceives emptiness could also see physical form, then this would be inherently existing or truly existing. Therefore, for those who are absorbed in meditation on emptiness, in that wisdom, conventional existence cannot be seen. If conventional existence is seen by that wisdom, then the lack of inherent existence does not apply. This would mean that there should be inherent or true existence.