They are not distinct from each other
Everywhere
In Advaita Vedanta, this "Samsara is Nirvana, Nirvana is Samsara" is presented as follows -
Asti, Bhati, Priyam, Nama and Rupa.
Asti - Being
Bhati - Shining
Priyam - Love
Nama - Name
Rupa - Form
While ordinarily we only see Nama and Rupa, the wise also see the Asti, Bhati and Priyam aspect of phenomena. If we stick with only names and forms, there is impermanence. Once we see the Absolute Consciousness shining forth as Existence (Being), Consciousness (Shining) and Bliss (Love) through that impermance, we see the Absolute is always present.