چکیده (انگلیسی): In this paper, the focus is on Berkeley's attitude to empiricism and idealism. First, Berkeley's arguments on immaterialism are mentioned in details; Berkeley was trying totally to deny external and independent existence of material substance. In his view, to deny materialism, one must be doubtful about one of realism versions. This version is called representationalism. According to representationalism we can't know external objects directly and immediately, merely ideas. Now ideas are in accordance with external objects. In other words, there are external objects. In Berkeley's view this leads to skepticism. Because it means that we never comprehend things truely. How we can be certain about agreement between ideas and things. representationalists accept that mind and matter are essentially different. Berkeley's arguments against representationalism are very various. First Berkeley's argument that considered in this essay refers to origin of abstract ideas. He thought that the doctrine of abstract ideas would lead to accepting material substance. Denying this doctrine, Berkeley makes first step to opposing representationalism. The other argument is called relativity argument. In Berkeley's sight, primary qualities are relative and mental as secondary qualities. Therefore material substance –as a composite of these two qualities- is mental too. In next step, Berkeley assumed that matter is redundant. Neither comprehend world nor believe to science or accepting creation doctrine entail material substance. Objects of our concept are merely ideas, in addition science is not but discovering some relations among vary ideas. Also, in creation process, Lord has created some ideas in our mind which by them can speak with us. But Berkeley's most important argument, in his own view, is central argument. He believed that if we try to consider objects out of our minds, in any way we have conceived them, therefore even denying the Berkeley's position leads to accepting it. As pointed at last chapter, Berkeley avoids from logical conclusion of his philosophy. This conclusion is that there is a gap in existence of things. Because when we and other finite minds can't observe them, existence of external objects will be idle. To say that at those moments Lord conceive or perceive external objects- and then they are existing- is not effective. For Lord don't talk with us by ideas, therefore object's existence is not beneficial for us and God