The Commensurability of existence with knowledge is one of the teachings of the Transcendent Philosophy the logical consequence of which is that each existent enjoys a kind of sensation and perception, whether it is an inanimate body or vegetative being. This view can be considered a philosophical outcome of the principiality of existence, gradation of existence, and simplicity of existence, however, it seems that this theory is in clear opposition to the principle of the imMATERIALity of knowledge and perception acknowledged by Mulla Sadra. As a result, one might ask if believing in a kind of perception in bodies indicates the MATERIAL nature of perception. Otherwise, how does a purely MATERIAL existent possess knowledge and perception? In this paper, the writers have tried to provide a philosophical analysis of the principle of the imMATERIALity of knowledge and the principle of the commensurability of existence with knowledge and explored their consistency with each other.