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Berkeley's refutation of materialism is rooted in his philosophy of idealism, which argues that reality consists only of minds and their ideas. In his work *A Treatise Concerning the Principles of Human Knowledge*, Berkeley asserts that materialism, which posits the existence of matter as independent of perception, is incoherent. According to Berkeley, the very concept of matter as something existing outside of the mind ____ ___ ___ __________ ________ ______ _____ __________ ______ ___ ________.
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