Sometimes it is linked to exaltation of the Truth, Glory be to Him, both apparent and hidden, and He is the one who does not see in existence except God due to the dominance of the power of observation and manifestations over him, so he sees the Truth, both apparent and hidden, so no exaltation falls on him except for the Truth, Glory be to Him. Transcendence is a nihilistic, not existential, relation, and it is what requires wiping the backs of the socks and their bellies