User with this ability either is or can transform into a Transcendent Being, entering a state of being free from the constraints of the material world, as in the case of a deity or other beings that can overcome the limitations of physical existence and also become independent of it.
User is physically and mentally beyond essentially all forms of harm or other ways to influence them (outside of other beings of similar status, superior beings or some specific concepts), and gain powers that are supernatural and magical to outside viewer. While they can enter into the material universe, becoming immanent, their true being is outside the existence and thus both independent and outside everything that happens to their manifested/avatar form.
As they are able to perceive the existence in completely different and transcendent way, they can achieve things that are beyond the understanding of lesser beings, for example, a children's toy built by them could be used as a dangerous, and unstoppable weapon by the lower races.