  The plasma contributing to emission from the Sun between the cool
chromosphere ($\le 10^4$K) and hot corona ($\ge 10^6$K) has been subjected to
many different interpretations. Here we look at the magnetic structure of this
transition region (TR) plasma, based upon the implications of CLASP2 data of an
active region recently published by Ishikawa et al., and earlier IRIS and SDO
data of quiet regions. Ishikawa et al. found that large areas of sunspot plages
are magnetically unipolar as measured in the cores of \ion{Mg}{2} resonance
lines, formed in the lower transition region under low plasma-$\beta$
conditions. Here we show that IRIS images in the line cores have fibrils which
well aligned with the overlying coronal loop segments seen in the 171 \AA{}
channel of SDO. When the TR emission in active regions arise from plasma
magnetically and thermally connected to the corona, then the line cores can
provide the first credible magnetic boundary conditions for force-free
calculations extended to the corona. We also re-examine IRIS images of dynamic
TR cool loops previously reported as a major contributor to transition region
emission from the quiet Sun. Dynamic cool loops contribute only a small
fraction of the total TR emission from the quiet Sun.
