George Berekely's theory of immaterialism, better known today as subjective idealism, holds that the physical world is the way we perceive it to be based on our sensory inputs, like sight. Because these perceptions are held in the mind they are ideas, which Berkely states only exist in the mind, and by default as does everything else in the physical world only exist in the mind.
Berekely believed that in order for the physical realm to exist there must be a perceiver. To the Irish Bishop Berekely the ultimate perceiver is God, making everything exist merely in the mind of God himself.
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