Disagreement appears to exist in how the two schools, Buddhism and Gestalt, view the relationship between organism and need. He also speaks of transcendence and immanence being flipsides of the same phenomenological coin. Buddha, Freud, Perls, Klein, etc., concerned themselves with what takes place around needs and their satisfaction or otherwise. All can be seen to have developed ideas on how to remedy the suffering caused by needs that have not been met, or needs that have become repetitive without providing optimum self-support.
Needs are givens.
Relationship is debatable.