This study aims to deepen the understanding of Oh Kyu-won's poems by analyzing the key poetic terms 'height' and 'depth' in relation to the 'emptiness' of the Heart Sutra. 'Height' and 'depth' serve as a basis for understanding opposing poetic terms and correspond to the Buddhist concept of 'form is emptiness, emptiness is form,' revealing the ultimate reality through the relationship between form and emptiness. The surface of the water acts as a medium connecting form and emptiness, demonstrating the identity of 'height' and 'depth.'