For Berkeley, “things exist therefore only as objects of our senses, as phenomena (from the Greek, ‘what appears before me’). It may be that Berkeley did not want to deny the existence of the world of bodies but just to combat materialism by means of the immateriality of knowledge. Nevertheless, by virtue of the principle of immanence, which he follows, he turns the in-itself into a for-myself. There is no matter in itself: it exists only in my consciousness. And my consciousness consists in perceiving ideas (in the Lockean sense) and in perceiving itself intuitively. (…) Kant would dismiss Berkeley’s philosophy as dogmatic idealism.”
Berkeleyan gnoseology dictates that the material world exists only as a cognitive act, produced and existing in a mental act;