Analyzing the relationship between the empirical and the transcendental is a fundamental task when establishing a reading strategy in the face of the unrepresentable and unconditional nature of matter. However, to unfold such a reading, it is necessary to consider a way to intertwine and superimpose both dimensions of knowledge where, precisely, they tend to keep themselves at a distance. In this sense, this article outlines a path that seeks to shake up this relationship to glimpse how, within and from that upheaval, the divisibility of matter occurs in the manner of a non-transcendental counterforce to the transcendental. This counterforce, as it emerges from the heterogeneity of sources of knowledge in Kant, is denominated in this article as transcendental residue, as it accounts for the fact that there is always something in thought that lacks representation but remains in the system as its constitutive element.