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Take eight congruent hexagonal tiles with three pairwise nonadjacent distinguished faces. On tile indices modulo eight let $\sigma (j)=1-j$, $t(j)=-j$, and use $u_1(j)=3j$ for one assembly and $u_2(j)=3j+4$ for the other. Pair faces by reflection and leave fixed faces, and the three remaining faces, with Neumann boundary conditions. If $R{e}_j=e_{j+1}$, the displayed matrix intertwines all three face actions: its circulant coefficients satisfy $c_r=c_{-r}=c_{3r+4}$. Its eigenvalues are $1+(-1{)}^k+4\cos (\pi k/4)$, which are nonzero for $0\le k\le 7$. The transplantation theorem gives equal spectra. The second gluing graph is bipartite, with parts $\{0,5,6,7\}$ and $\{1,2,3,4\}$, so it is orientable. The first has the odd cycle $1,3,6,2,7,1$ and is nonorientable. Both graphs are connected with eight vertices and ten edges, and their bordered surfaces retract up to homotopy to the graphs. Both have Euler characteristic $-2$ and fundamental groups free of rank three. Neither is simply connected.

The Fano plane is the projective plane over the finite field ${\mathbb{F}}_2$. It has seven points and seven lines, each line contains three points, and two distinct lines meet in one point. A line-point incidence matrix $N$ therefore satisfies $N{N}^{\mathsf{T}}=2I+J$, making it invertible over the real numbers and useful for the transplantation theorem.

Two Riemannian manifolds are isospectral for a specified differential operator if their eigenvalues, counted with multiplicities and with the same boundary conditions, agree. Riemannian isometries preserve the Laplace-Beltrami operator spectrum, but the converse can fail. The transplantation theorem and the Sunada theorem give systematic constructions.

The central problem of spectral geometry is how much of a Riemannian metric is determined by the eigenvalues, with multiplicities, of its Laplace-Beltrami operator. For a membrane with fixed boundary, the squared vibration frequencies are proportional to the Dirichlet eigenvalues. Kac's 1966 paper brought this inverse problem into focus: the full sequence of frequencies might encode a domain's shape, but recovering a few geometric quantities is much weaker than recovering an isometry class.

The first major line of development extracts geometric information from spectral sums. On a smooth closed $d$-dimensional manifold, the heat trace has the short-time expansionwhere ${\lambda }_j$ are the nonnegative eigenvalues of $P=-\Delta$ and $R$ is scalar curvature. The coefficients are heat invariants, formed by integrating local curvature expressions. They recover dimension, Riemannian volume and total scalar curvature. For smooth planar domains with the Dirichlet boundary condition,Thus area and boundary length are audible. The constant term also contains topological information through Gauss-Bonnet theorem, with corner corrections when the boundary is polygonal. The Weyl law is the corresponding leading eigenvalue-counting result. Neither the leading term nor the whole list of local heat coefficients automatically reconstructs global geometry.

In the 1970s, the wave trace introduced a complementary link with global closed geodesics. The distributionis spectral, while its singularities are governed by periodic geodesic motion. The 1975 Duistermaat-Guillemin work made this relationship precise. Its trace formula places singularities at geodesic lengths and computes their coefficients under suitable clean or nondegenerate hypotheses. When a coefficient is nonzero, the corresponding length is audible. Possible cancellation must be addressed before identifying the entire length spectrum with the singular support. This approach led to spectral rigidity questions, rather than just the recovery of integral curvature quantities.

The second main line constructs counterexamples to metric determination. A precedent was the 1964 flat-torus example: different sixteen-dimensional Euclidean lattices could give the same Laplacian eigenvalues. Subsequent lattice constructions lowered the dimension; Conway and Sloane's 1992 work exhibited four-dimensional Euclidean lattices with matching lattice theta series. For a flat torus ${\mathbb{R}}^d/\Lambda$, the spectrum is the multiset $4{\pi }^2|\xi {|}^2$ for $\xi \in {\Lambda }^{\ast }$, so equality of lattice theta series of the dual lattices gives isospectrality even when the Euclidean lattices are not related by an orthogonal transformation.

A systematic geometric construction arrived with the Sunada theorem in 1985. For a common Riemannian cover with finite isometry group $T$, almost conjugate subgroups have the same number of invariant vectors in each Laplacian eigenspace. Their freely acting quotients are therefore isospectral manifolds. This reduces an analytic equality to a finite-group representation identity. It produces many examples on surfaces and in higher dimensions, but nonconjugacy of the subgroups must be supplemented by an argument excluding extra quotient isometries. Transplantation theorem provides an explicit version: piecewise eigenfunctions are recombined by a fixed invertible linear transformation that respects the gluing and boundary conditions.

The planar problem itself was answered negatively by Gordon, Webb and Wolpert in 1992: noncongruent simply connected polygonal plane domains have equal Dirichlet spectra. This is stronger than counterexamples among abstract manifolds or flat tori, since these are genuine two-dimensional planar membranes. It does not settle every restricted version, such as asking for two domains within a specified smooth or convex class.

By the 1990s, isospectrality was also known to coexist with continuous metric variation and changes in local geometry. For example, a 1997 construction gives continuous isospectral families on products of spheres and tori whose members need not be locally isometric; in some examples the maximum scalar curvature changes. Conversely, rigidity and compactness results show that an isospectral class is not unrestricted. The 1988 surface compactness theorem makes fixed-spectrum sets of closed orientable surface metrics compact modulo diffeomorphisms. Compactness does not mean there is only one metric, or even finitely many metrics. By 2005, the subject therefore combined local heat invariants, global geodesic information, group-theoretic constructions, explicit transplantation and geometric rigidity. The spectrum determines substantial geometry, while generally failing to determine the full metric.

Fix a bounded tile in Euclidean space $\Omega$ with labelled flat boundary faces. For each face label $s$, encode an assembly of $n$ copies by an involutive real symmetric signed permutation matrix $M_s$: a paired interface contributes a two-by-two swap, an unglued face with a Neumann boundary condition contributes $+1$ on the diagonal, and an unglued face with a Dirichlet boundary condition contributes $-1$. Use the same face-identification convention on each copy. If a second assembly has matrices $N_s$ and there is an invertible constant matrix $C$ satisfyingthen the map $u=(u_1,\dots ,u_n)\mapsto Cu$ is an isomorphism between corresponding Laplace-Beltrami operator eigenspaces. This is the transplantation theorem.

To prove it, restrict an eigenfunction to the tile copies and identify each copy with $\Omega$. Along a face, let $a$ be its vector of boundary values and $b$ its vector of outward normal derivatives. At a glued interface the values agree and the outward derivatives are opposite. At an unglued face with a Neumann boundary condition the derivative vanishes, and at a face with a Dirichlet boundary condition the value vanishes. All three cases are encoded byThe intertwining identities give $N_s(Ca)=Ca$ and $N_s(Cb)=-Cb$, so the transplanted function satisfies the second assembly's interface and boundary conditions. On each tile its Laplace-Beltrami operator is the same constant linear combination of the original Laplacians, hence it has the same eigenvalue. Across an interface, matching values and opposite normal derivatives make it a weak solution; elliptic regularity, or the allowed reflection principle, makes it a genuine smooth solution there. At corners the operator is understood by its finite-energy, Friedrichs extension; the same matching argument applies to its quadratic form domain. Applying $C^{-1}$ reverses the construction. Thus dimensions of all eigenspaces agree, including multiplicities, and the two specified boundary-value spectra coincide.

The requested pair exists with explicitly specified mixed boundary conditions and polygonal boundary. Take four copies $Q_0,Q_1,Q_2,Q_3$ of an octagonal regular polygon in Euclidean space. Label four alternate sides $a,b,c,d$ in cyclic order; the four intervening sides always have a Neumann boundary condition. The labelled sides are disjoint even at their endpoints. Parameterize every side in the positive boundary direction of the reference octagon. When pairing same-labelled sides, identify equal parameters. This produces a locally flat surface with boundary: a neighbourhood of an interior point of an interface consists of two half-disks glued along their diameters. All tile vertices remain boundary points, with boundary angles $3\pi /4$ or $3\pi /2$; there are no interior cone points.

Here are the complete gluing and boundary conditions. An entry $ij$ pairs the corresponding sides of $Q_i,Q_j$. The indicated unpaired sides have a Dirichlet boundary condition; every other unpaired side has a Neumann boundary condition.Both assemblies are compact and connected. The Laplace-Beltrami operator is the nonnegative operator $P=-\Delta$ associated with the finite-energy quadratic form $\int |\nabla u{|}^2$, with zero Sobolev trace on the specified Dirichlet arcs. Thus the mixed boundary condition is defined without requiring classical differentiability at a corner or at a Dirichlet–Neumann junction.

The four signed permutation matrices for $D$ areFor $B$ they areUse the Hadamard matrixThe intertwining relations can be checked on all columns at once. Writing the columns of $C$ as $h_0,h_1,h_2,h_3$, direct application of the displayed $N_s$ givesFor the four intervening faces both assemblies have the identity face matrix, so these intertwining relations hold as well. Also $C^{T}C=C^2=4I$. This four-tile mixed-boundary transplantation between a disk and a nonorientable surface gives a bijection of every pair of eigenspaces, preserving eigenvalues and multiplicities.

There is also a direct argument on the quadratic form domains that handles all boundary corners. The orthogonal matrix $U=C/2$ acts on tile restrictions, preserves their L2 inner product and the sum of their Dirichlet energies, and commutes with taking a Sobolev trace. The condition $M_{s}u=u$ on each face encodes equality of the two traces at a paired interface and vanishing trace at an unpaired Dirichlet face. Intertwining takes these conditions exactly to $N_s(Uu)=Uu$. Consequently $U$ maps the whole form domain onto the other form domain and preserves its quadratic form. The associated self-adjoint operators are unitarily equivalent, proving isospectrality for the stated mixed boundary conditions without any assumption of smoothness at a Dirichlet–Neumann junction.

We now verify the actual topology using the topology of disk tiles glued along disjoint boundary arcs. Because the gluing arcs in each tile are disjoint, the resulting surface with boundary is a thickening of its gluing graph, with one vertex for each closed disc tile and one edge for each paired arc. One can construct this homotopy equivalence by taking a small central closed disc in each tile and narrow strips to its paired arcs. What remains is a collar neighbourhood of the boundary, which retracts onto this connected system of closed discs and strips. Shrinking each central closed disc and each strip then gives the gluing graph. Equivalently, begin with a spanning tree of the gluing graph: its closed disc tiles joined along boundary arcs form one closed disc, and every remaining pair of boundary arcs adds one band. Thus for $n$ tiles and $e$ paired arcs the fundamental group is a free group of rank $e-n+1$, and the Euler characteristic is $n-e$.

For $D$, the gluing graph is the pathGluing a new closed disc to a closed disc along one boundary arc again gives a closed disc; applying this three times proves that $D$ is homeomorphic to a closed disc. In particularFor $B$, the five paired arcs give the graph edges $13,12,02,01,23$. It is connected, and henceHere $F_2$ is the free group on two generators, so $B$ is not simply connected. To decide orientation of a surface, give every reference tile its counterclockwise orientation. Our same-parameter gluing preserves boundary directions, so a global orientation requires opposite orientation signs on paired tiles: the two induced boundary orientations at an interior interface must be opposite. Such signs exist exactly when the gluing graph is bipartite. In $B$ the cyclehas length three. Following it forces the sign to reverse three times and return to its starting tile with the opposite sign. This proves that $B$ is a nonorientable surface. It has nonempty boundary because every intervening octagon side remains unpaired. Thus $D$ is a simply-connected orientable surface with boundary, whereas its isospectral partner $B$ is neither simply connected nor orientable, exactly as required, for the specified mixed boundary problem.

The boundary qualification is essential. With smooth boundary and the same pure Dirichlet boundary condition or pure Neumann boundary condition on both surfaces, the following existing obstruction applies. Polygonal corners and the mixed boundary conditions in the construction above place it outside that obstruction.

With the interpretation of compact smooth Riemannian surfaces with the same pure Dirichlet boundary condition or pure Neumann boundary condition, the printed simply-connected/nonorientable pair cannot exist. The two-dimensional heat trace has the following expansion (the smooth-boundary coefficients are given in the heat-coefficient formulas, Theorems 5.1–5.2):where the boundary sign is minus for Dirichlet and plus for Neumann. The Gauss-Bonnet theorem identifies the constant term with $\chi (M)/6$. Isospectrality therefore forces equal Euler characteristics. A compact connected simply-connected surface with boundary is a disk and has $\chi =1$. A connected nonorientable surface with $c\ge 1$ crosscaps and $b\ge 1$ boundary components has $\chi =2-c-b\le 0$. Thus no such smooth pure-Dirichlet or pure-Neumann pair exists. This is the Euler characteristic from the heat trace of a bordered surface.

Piecewise-smooth boundaries introduce corner terms, and mixed boundary conditions change the heat coefficients, as the explicit construction above demonstrates. Moreover, in the usual pure-Neumann polygonal reflection-transplantation setup, the pure Neumann reflection transplantation preserves Euler characteristic argument applies even with corners. The numbers of tiles agree. For each face label the number of edge classes is $(n+\mathrm{tr}{M}_s)/2$, so these agree too. For each tile-vertex label, vertex classes are orbits of the subgroup generated by incident-face involutions. Their number is the dimension of invariant vectors in that permutation representation, which is unchanged by the intertwiner. Hence the numbers of vertices agree, proving equal $V-E+F$. Thus this standard tiled construction also cannot supply a disk on one side and a nonorientable surface on the other.

For comparison, the following existing construction gives an orientable and a nonorientable pair with the same spectrum for the pure Neumann boundary condition. Both have nontrivial fundamental groups; this is a separate example, not the construction used to meet the simply-connected requirement above. This eight-tile Neumann transplantation across orientability makes the comparison explicit. The finite seed is the affine modulo-eight example in the original orientability construction; the intertwiner and the topology checks are derived below. Take eight copies of a regular Euclidean hexagon and label three pairwise nonadjacent sides $\sigma ,t,u$. Every remaining side is a side with a Neumann boundary condition. Index the copies by $j\in \mathbb{Z}/8\mathbb{Z}$. For the first assembly pair same-labelled faces according tofor the second, usewith all arithmetic modulo eight. A fixed point means an unglued side with a Neumann boundary condition. Pair faces by the reflection convention, matching the same endpoint parameter in the reference tiles. The distinguished sides are disjoint, so no interior vertex singularities are created; the resulting surfaces have polygonal boundary corners.

Let $R{e}_j=e_{j+1}$ on the eight-dimensional tile-index space and setIt commutes with the permutation matrices for $t$ and $\sigma$, because its coefficients are invariant under reversing cyclic order. For $u_1,u_2$, write $C_{ij}=c_{i-j}$, where $c_0=c_4=1$, $c_1=c_7=2$, and all other $c_r$ vanish. The required relation $C{M}_{u_1}=M_{u_2}C$ is exactly $c_r=c_{3r+4}$, verified from these four nonzero entries. Thus all three intertwining relations hold.

The cyclic Fourier vectors diagonalize $C$. Its eigenvalues arenamely $6,2\sqrt{2},2,-2\sqrt{2},-2,-2\sqrt{2},2,2\sqrt{2}$. None is zero, so $C$ is invertible and the two assemblies are isospectral manifolds for the Neumann boundary condition.

We prove their topology as well. Their gluing graphs are connected: the first contains the spanning path $0,1,3,6,2,7,5,4$, and the second contains the spanning cycle $0,1,7,2,6,3,5,4,0$. Each has eight tile vertices and ten paired-face edges. Since tiles are disks and gluing arcs are disjoint, each surface retracts up to homotopy to this multigraph; thus its Euler characteristic is $8-10=-2$ and its fundamental group is a free group of rank three.

An orientation assigns a sign to each reference tile, and a reflection gluing requires opposite signs at the ends of every graph edge. The second graph admits this assignment: take sign $+$ on $\{0,5,6,7\}$ and sign $-$ on $\{1,2,3,4\}$. Every paired face joins opposite signs, proving orientability. In the first graph the cyclehas odd length. Transporting orientation around it reverses the initial sign, proving nonorientability. Hence the first surface is also not simply connected. The second surface is orientable but likewise not simply connected; the disk required in the question is supplied instead by the four-tile mixed-boundary construction above.

The four-tile construction resolves the printed simply-connected requirement under explicit mixed boundary conditions. The eight-tile comparison only concerns orientation of a surface under a pure Neumann boundary condition.

Consider two finite assemblies of the same number $n$ of congruent bounded Euclidean tiles. Label their matching faces so the same prescribed face identifications are used in both assemblies. For each face type $c$, encode the first assembly by a symmetric involution $A_c$: a paired face exchanges its two tile indices, an exterior Dirichlet boundary condition contributes diagonal $-1$, and an exterior Neumann boundary condition contributes diagonal $+1$. Let $B_c$ encode the second assembly. Face coordinates are pulled back to the same reference face; if identifications have additional face isometries, these pullbacks must be included in the intertwining operators.

The transplantation theorem says that a constant matrix $C$ with $C{A}_c=B_{c}C$ for every face type sends the vector of tile restrictions of a Laplacian eigenfunction on the first assembly to one on the second, by $g=Cf$. If $C$ is invertible, it is a bijection of each eigenspace and the assemblies are isospectral with multiplicities.

To prove it, each component solves the same interior equation $\Delta f_j=\lambda f_j$, and a constant linear combination solves that equation too. On a face, let $u$ be the vector of boundary values and $v$ the vector of outward normal derivatives. All matching and exterior conditions are exactlyFor an internal face these equations say that values agree and the two outward derivatives sum to zero. For diagonal $-1$ they impose zero value, and for diagonal $+1$ zero normal derivative. The intertwining identity gives $B_c(Cu)=Cu$ and $B_c(Cv)=-Cv$, so the transplanted functions match and satisfy the correct boundary conditions. Applying $C^{-1}$ proves the eigenspace bijection. At corners the same reasoning is interpreted in the finite-energy weak domain: no value jump and cancellation of normal flux prevent an extra distributional source. It gives the usual self-adjoint Dirichlet/mixed Laplacians on polygonal assemblies.

Here is an explicit transplantation by reflection parity. Take a rectangle of width $2a$ and height $b$, with the Dirichlet boundary condition on every exterior side. Cut it at its vertical midline into two congruent half-rectangles, pulling the right-hand half back by reflection. The midline gluing matrix isReplace the connected assembly by the disjoint union of two width-$a$, height-$b$ rectangles: the first has Dirichlet conditions on all sides; the second has Dirichlet on three sides and Neumann on the side representing the cut. Its corresponding matrix is $D=\mathrm{diag}(-1,1)$. The invertible, indeed orthogonal, matrixintertwines the midline conditions. Every other face has matrix $-I$ on both assemblies, which automatically intertwines. The transplantation theorem proves equality of the complete spectra, although one surface is connected and the other has two components with the required uniform and mixed conditions.

Equivalently, odd reflection eigenfunctions vanish on the cut, while even reflection eigenfunctions have zero normal derivative there. A direct separation-of-variables check gives the connected rectangle's eigenvaluesEven $m=2j$ gives the fully Dirichlet half-rectangle spectrum, and odd $m=2j+1$, $j\ge 0$, gives the mixed half-rectangle spectrum. The split preserves every multiplicity, including coincidences between different pairs of indices.

A useful precise form of the transplantation theorem is as follows. Take $N$ congruent copies of a Euclidean tile with labelled flat faces. For each face colour $s$, encode the gluings by a symmetric signed permutation matrix $M_s$: a glued pair gives off-diagonal entries $+1$ in the two corresponding positions; an unglued face gives a diagonal entry $-1$ for a Dirichlet boundary condition, or $+1$ for a Neumann boundary condition. Corresponding face identifications must use the same maps in the tile coordinates. Suppose two assemblies have matrices $M_s$ and $M_s^{\prime }$ and there is an invertible matrix $C$ withThen, for every eigenvalue $\lambda$, $f=(f_1,\dots ,f_N)\mapsto Cf$ is an isomorphism between their Laplacian eigenfunction spaces. The two assemblies are isospectral, including multiplicities.

To see why, pull every tile restriction back to the same Euclidean tile. A boundary value vector $u$ and an outward normal derivative vector $v$ satisfyAt an internal face these are continuity of the function and equality of oppositely directed derivatives. At a diagonal $-1$ they impose $u_i=0$; at a diagonal $+1$ they impose $v_i=0$. The intertwining identities preserve both equations, and the Euclidean Laplacian commutes with constant linear combinations of tile functions. The resulting piecewise function is a weak eigenfunction, with the prescribed boundary conditions, and interior elliptic regularity makes it smooth wherever the assembled manifold is smooth. At polygonal corners one uses the usual weak domain of the Dirichlet Laplacian or Neumann Laplacian, rather than assuming smoothness through a corner. The inverse matrix gives the inverse transplantation.

Here is a completely specified propeller pair. Label the seven triangles $0,\dots ,6$, with central triangle $0$, and colour the three sides $a,b,c$. In the left and right assemblies the internal-edge pairings areEvery pair means reflection of one triangle across the indicated side; the other faces are external boundary. Each assembly has a central triangle and three two-triangle arms. These are the propeller domains. The drawing uses one acute scalene triangle, and each colour always denotes the side opposite the same marked vertex of the starting triangle.

Let $P_s,Q_s$ be the ordinary permutation matrices obtained by adding fixed points to the pairings. The following matrix supplies the Neumann boundary condition transplantation:There is a short way to construct and check it. Start with the support $\{1,2,4\}$ in row $0$, and require the support in row $Q_s(i)$ to be $P_s$ applied to the support in row $i$. Traversing the six edges of the right-hand tree gives exactly the displayed rows; checking the remaining fixed-point relations verifies $N{P}_s=Q_{s}N$ for all three colours. Every row has three ones and every two different rows meet in exactly one column, soThe right-hand side has eigenvalues $9$ once and $2$ six times, proving $N$ is invertible, with $|\det N|=24$. Its incidence pattern is that of the Fano plane, which explains the uniform intersections.

For the Dirichlet boundary condition, put $D=\mathrm{diag}(1,-1,-1,1,-1,1,1)$. In both assemblies this gives opposite signs to adjacent triangles. Thus their signed face matrices are $M_s=-D{P}_{s}D$ and $M_s^{\prime }=-D{Q}_{s}D$: the off-diagonal gluing entries are positive and the unpaired diagonal entries are negative. The matrixthen satisfies $C{M}_s=M_s^{\prime }C$ and is invertible. The transplantation theorem proves equality of the Dirichlet Laplacian spectra; $N$ proves equality of the Neumann Laplacian spectra as well.

Finally vary the three labelled side lengths $(a,b,c)$ of the initial triangle in an open region of strict triangle inequalities, with an acute scalene shape sufficiently close to an equilateral triangle. Reflection constructs both domains continuously from these three independent real parameters. At the equilateral configuration the tiles have disjoint interiors. Choose a sufficiently small neighbourhood of that configuration with every triangle angle ${\alpha }_i$ in $(\pi /4,\pi /2)$. At each central vertex exactly four tile angles meet, forming a sector of angle $4{\alpha }_i<2\pi$, while nonincident pieces stay separated. Thus there is an open three-dimensional parameter region in which both assemblies are embedded planar domains.

For a scalene triangle in this region, the three central vertices are exactly the three reflex boundary vertices: their interior angles are $4{\alpha }_i$, while the other boundary vertices have angles ${\alpha }_i$ or $2{\alpha }_i<\pi$. Hence a planar isometry of the domains must map the central triangle onto the central triangle. Put those two central triangles in the same position. Their unequal side lengths force any such isometry to fix the central triangle pointwise. Yet the first arm across, for example, side $a$ attaches its outer triangle across colour $c$ in $L$, and across colour $b$ in $R$. These occupy different positions, so the identity does not identify the domains. An intrinsic Riemannian isometry between connected planar domains also restricts locally to a rigid Euclidean motion and hence is one globally. The two propellers are nonisometric throughout this open three-parameter family. Scaling is included as one of the parameters; modulo scaling the family has two parameters.

A propeller domain consists of seven congruent reflected triangles: one central triangle and three arms of two triangles each. There are different coloured gluing patterns whose Dirichlet Laplacian and Neumann Laplacian spectra agree by the transplantation theorem. Varying the three side lengths of a scalene triangle in a suitable open region gives three parameters; the central triangle is identifiable from the three reflex corners, allowing a direct nonisometry proof.

On a bounded Lipschitz domain, the Sobolev trace operator is the continuous linear extension to $H^1(\Omega )$ of the boundary restriction of smooth functions. Continuity and density make this extension unique; its existence is the Sobolev trace theorem. The kernel prescribes a homogeneous Dirichlet boundary condition. Vanishing Sobolev trace on only part of the boundary instead gives the form domain for a mixed boundary condition, with the natural Neumann boundary condition on the remainder. On an assembly of congruent tiles, taking a Sobolev trace commutes with a constant matrix acting on the tile restrictions. This lets a transplantation theorem be proved on quadratic form domains even when corner eigenfunctions have singular classical derivatives.