This paper critically examines George Berkeley's philosophy, focusing on his rejection of materialism and development of idealistic views. The analysis delves into Berkeley's arguments against the existence of matter, his emphasis on perception, and the implications of his idealism. The text navigates through Berkeley's conceptualization of reality, highlighting the central role of the mind and the dismissal of material causes. It discusses the intricate relationship between existence, perception, and divinity in Berkeley's philosophy. Through historical and analytical lenses, the paper also critiques Berkeley's rejection of the law of causality and explores the broader implications of his idealism.