Sylvester, channeling Sue Hamilton wrote:The "transcendental" bit is to account for the other limb of experience, ie the external bases (bāhira āyatana) that make up one-third of contact. These are the sense objects. As these things are never known directly, but only through the mediation of contact, she says they are "transcendental". Not in the sense of supramundane or anything mystical as such, but simply in the sense that nobody (not even the Buddha) could transcend the subject-object duality inherent in contact.
Well that would accord with the Buddha's grouping of the All...
"What is the All? Simply the eye & forms, ear & sounds, nose & aromas, tongue & flavours, body & tactile sensations, intellect & ideas"