Generally, it is not possible for the appearance of samsara and nirvana to ever cease. If there is appearance, the fact of it being empty is designated as Emptiness. Those without appearance such as rabbit’s horn are not bases of Emptiness. Because it is conventionally non-existent, even if the designation ‘empty of horn’ is given to the rabbit’s horn, it just means it is utterly non-existent. Emptiness is the reality of all things conventionally existent, . . . Therefore, this Emptiness is to be delineated as the nature or ontic mode of all things conventionally existent. It is not at all to be delineated as the reality of that which is conventionally non-existent.
— Mipham Rinpoche