Principalmente, este libro trata de refutar las posiciones de su contempor�neo John Locke acerca de la naturaleza de la percepci�n humana. Aunque, como todos los fil�sofos empiristas, tanto Locke como Berkeley coincid�an en que existe un mundo externo, y en que este mundo es el que causa las ideas que uno tiene dentro de su mente, Berkeley trat� de probar que el mundo externo tambi�n se compone �nicamente de ideas. Berkeley lo hizo sugiriendo que las ideas s�lo pueden asemejarse a las ideas: las ideas mentales que poseemos s�lo pueden asemejarse a otras ideas (no a objetos f�sicos) y de este modo el mundo externo no consiste en una forma f�sica, sino m�s bien en ideas. Este mundo recibe l�gica y regularidad por alguna otra fuerza, que Berkeley concluy� que era Dios.

A Treatise Concerning the Principles of Human Knowledge is a 1710 work, in English, by Irish Empiricist philosopher George Berkeley. This book largely seeks to refute the claims made by Berkeley's contemporary John Locke about the nature of human perception. Whilst, like all the Empiricist philosophers, both Locke and Berkeley agreed that we are having experiences, regardless of whether material objects exist, Berkeley sought to prove that the outside world (the world which causes the ideas one has within one's mind) is also composed solely of ideas. Berkeley did this by suggesting that "Ideas can only resemble Ideas" - the mental ideas that we possess can only resemble other ideas (not material objects) and thus the external world consists not of physical form, but rather of ideas. This world is (or, at least, was) given logic and regularity by some other force, which Berkeley concludes is God.