in his discussion of "things" (cf his discussion of "positivist" names / acts of positivist naming in Rhetoric), much like heidegger, (though heidegger may take the "nature" of a thing further), burke finds in many things both a positivist reading and a "transcendent" reading. even so, he writes:

"a basic terminology of perception [naming things, as well as the things themselves (this is the question), has] nothing transcendent about it" (Rhetoric 708).

here, i am quoting from a combined copy of both the grammar of motives and the rhetoric of motives: meridian (1962).