Transcendental: Living entity has conditional Soul and material body. One whose body and self have no difference is one, and only one, Supreme and this body is Transcendental. Conditional Soul goes through a cycle of changing body, but the transcendental body is constant and never deteriorate. Common entity goes from body changes in life, and same changes happen again in every birth, but the transcendental body remains unchanged, years after years.
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Why needs to know Transcendental: After identifying the True Transcendental Knowledge, one gets liberation and gets freedom of incarnation in the material world.
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How to start Transcendental:
The action of One who is unattached to the modes of material nature and one is completely dissolved in transcendental knowledge merges entirely into transcendence.