From my own being, and from the dependency I find in myself and my ideas, I do, by an act of reason, necessarily infer the existence of a God, and of all created things in the mind of God.

In 1734 he was appointed Bishop of Cloyne in Ireland a position he was to hold until his death. He takes heat as an example of a secondary quality. In 1721/2 he was made Dean of Dromore and in 1724 Dean of Derry.

In this book Berkeley's views were represented by Philonous (Greek: 'lover of mind') while Hylas (Greek: 'matter') embodies the Irish thinker’s opponents in particular John Locke. Interest in Berkeley's work increased after World War II because he tackled many of the issues of paramount interest to philosophy in the 20th century such as the problems of perception the difference between primary and secondary qualities and the importance of language.