The text of Prajnaparamita Hrdaya Sutra is simple, but the meaning of it appears extremely extensive and profound. It only uses four sentences, which are "emptiness is different from matter; matter isn’t different from emptiness; emptiness is matter; matter is empty", the Dialectical view about "matter and emptiness" has been given the fullest expression. In order to further explore the true connotation of "matter" and "emptiness" and the true meaning of the "self-emptiness" or "emptiness essence "of all things in the universe, and further study the relationship between the perception and the existence, in this paper, the Tang Xuan Zang, translated version of Prajnaparamita Hrdaya Sutra, as the principal objective of current research, and other Buddhist texts and classics are consulted. Finally, this study confirms that the perception determines the existence is true and credible with the research methods of textual analysis, combined with the theory of natural science and Cognitive Neuroscience.