All phenomena are empty because they are all imputed upon valid bases, which are in turn imputed. Even what we may call “God” is imputed. Who imputes? All sentient beings are agents of imputation by way of concept and language. What is imputed is experienced and what is experienced is imputed.
Yet, what is imputed and experienced dualistically by limited sentient minds is not identical to what is imputed and experienced nondually by primordial consciousness. This is an important point generally neglected and even dismissed as trivial. It is anything but trivial. It is monumental.
Limited deluded minds impute and experience everything in a distorted and inherently real way, saturated with grasping at self. Consciousness imputed and experiences everything as a bright, free flowing and blissful display, devoid of grasping at self whether of the experiencer or the experienced.
Panentheistic panpsychism thus allows for subjective, intersubjective, and universally objective experience of reality. For the first two cases, reality may be conventionally valid (perceived without sensorial error or defect) or not (perceived with sensorial error or defect). For the third case, universal objective reality is perceived in a nondual way by primordial consciousness as its very own spontaneous display — this is reality as it is in the ultimate sense, free from error.