The point of departure of the present paper is one of the fundamental questions of Tengelyi’s work: namely, that of the emergence of meaning and the possibility of its expression. I will show that, in order to grasp the relationship between the formation and the expression of meaning, Tengelyi replaces the Husserlian difference between lived experience and the thing that appears with the difference between the ipseity of meaning and the ipseity of the self. It is on the basis of this difference that I will distinguish two types of infinities: the potential infinity, rooted in a subject, and the virtual infinity that exceeds the possibilities of a transcendental subjectivity. I will attempt to clarify the transcendental nature of the virtual infinity and to highlight its role in the emergence of meaning understood as an event.