In A Treatise Concerning the Principles of Human Knowledge, George Berkeley challenges the foundations of perception and reality as understood by his contemporary John Locke. Engaging in the philosophical debates of 18th-century empiricism, Berkeley disputes the idea of a physical external world, proposing instead that reality consists solely of ideas perceived by the mind. Central to his argument is the principle that 'ideas can only resemble ideas,' leading to his assertion that all perception is governed by a divine force, ultimately identifying God as the source of the world's coherence and regularity.

This groundbreaking work delves into the nature of existence, the relationship between perception and reality, and the role of divinity in human experience. Berkeley's profound exploration reshaped philosophical thought, making this treatise an enduring cornerstone in the study of metaphysics and epistemology.