There are three causes of a P&T valve to leak. One, if the water leaks out very slowly or drips this is an indication that you have lost the air gap at the top of the tank. The water expands as it is heated and pushes the P&T open a little. There are several ways the cure that but I just drain a good amount of water out of the tank by removing the drain plug, replace the drain plug and open a hot water faucet and turn on the water source until the water runs smoothly out of the faucet. The plumbing in the tank will not let the tank fill all the way to the top and the air gap at the top will be reestablished.
Second, if hot steamy water is 'gushing' out the P&T valve that would indicate that your thermostat and emergency cutoff (ECO) have both failed. The ECO is just a thermostat set at a higher temp. The thermostat is controlling. If it fails the ECO is now controlling at a little higher temp. You likely will not notice the hotter water. Eventually the ECO fails and the water continues to heat up until the P&T valve pops open and as the hot overheated water gushes out cooling water comes in to cool things off...that is IF you didn't go out for the day, turn the water off at the city faucet and leave the water heater on...that would not be good. The fix for this P&T leak is to buy the kit containing the thermostat and ECO for your model water heater and follow the instructions in the kit to easily replace the parts.
I have no idea what you meant by "empty the tank?" Perhaps you meant empty the tank of it's hot water and replace it with cold water??
The third way for the P&T to leak, of course, is just a faulty P&T valve....Replace.