The Ven. Ariyavamsa has written on this subject in his essay Phassa
cakkhuñca paṭicca rūpe ca uppajjati cakkhuviññāṇaṃ. tiṇṇaṃ saṅgati phasso. phassapaccayā vedanā.
In dependence on the eye and forms, eye-consciousness arises. The meeting of the three is contact. With contact as condition, feeling....
The opening quotation is quite clearly a teaching of profound importance and we find it in many places throughout the suttapiṭaka. In order to make sense of it, what must be understood is that the ‘forms’ which I see in this visual experience, and the ‘eye’ which manifests, are not ‘the eye and forms’ which the Buddha is talking about here. What he is actually referring to are the elements (dhātuyo) dependent upon which this experience of ‘I am seeing, hearing, smelling, tasting, touching and thinking’ arises. The eye and forms (together with the ear and sounds, the nose and smells, the tongue and tastes, the body and tactile objects and the mind and mental images) are the rūpa ‘below’ this experience which is that because of which there is this experience. Since the eye and forms are that because of which ‘I see things’, I cannot possibly see them. The same applies to the other sense bases, which collectively make up the all.
sabbaṃ vo, bhikkhave, desessāmi. taṃ suṇātha… kiñca, bhikkhave, sabbaṃ? cakkhuñceva rūpā ca, sotañceva saddā ca, ghānañceva gandhā ca, jivhā ceva rasā ca, kāyo ceva phoṭṭhabbā ca, mano ceva dhammā ca—idaṃ vuccati, bhikkhave, sabbaṃ. yo, bhikkhave, evaṃ vadeyya—‘ahametaṃ sabbaṃ paccakkhāya aññaṃ sabbaṃ paññapessāmī’ti, tassa vācāvatthukamevassa. puṭṭho ca na sampāyeyya. uttariñca vighātaṃ āpajjeyya. taṃ kissa hetu? yathā taṃ, bhikkhave, avisayasmin”ti.
Bhikkkus, I will teach you the all. Listen to that…. And what is the all? The eye and forms, the ear and sounds, the nose and smells, the tongue and tastes, the body and tactile objects, the mind and mental phenomena. This is called the all. If anyone, bhikkhus, should speak thus: ‘Having rejected this all, I shall make known another all’—that would be a mere empty boast on his part. If he was questioned he would not be able to reply and, further, he would meet with vexation. For what reason? Because, bhikkhus, that would not be within his domain. SN 35: 23
I would say that while the being
of matter is dependent on consciousness, matter itself is independent of its appearance. This accounts for the element of surprise that can occur at any moment, i.e. matter isn't always as it appears.