The aim of the article is to present an interpretation of the Kantian concept of transcendental idealism, which would make it possible to understand the status of things from the perspective of transcendental philosophy. The main claim of the article is that Kant’s standpoint can be situated beyond metaphysical realism and idealism, or, to use contemporary terms, beyond representationalism and constructivism. The standpoint in question can thus be regarded as an inspiration to reject the Cartesian dualism of substance and to (...) propose a new philosophical perspective. In addition, the author claims that the understanding of transcendental philosophy presented in the article has provided a basis for the new, pluralist and relationalist ontology advanced by Nicolai Hartmann. She also suggests considering this ontology as another, after neo-Kantianism, stage in the development of German transcendental philosophy. (shrink)