This interpretation has subsequently been defended by Bordner 2017. 38, argues that Berkeley does not in fact believe objects unperceived by humans exist at all. On the second topic, it is widely recognized that Berkeley has two ways of talking about unperceived objects: he sometimes says that they exist because they would be perceived by humans under specified circumstances, and he sometimes says they exist because they are perceived by God. 6.8, argues instead that Berkeley endorses a version of analytic phenomenalism, holding that claims about bodies are equivalent to certain subjunctive conditionals about human perceptions. Atherton 2008 attributes to Berkeley a more sophisticated theory according to which an object is a structured collection of ideas. 29 defends a simple collection interpretation, which says that bodies are collections or sets of ideas. Major areas of dispute regarding Berkeley's immaterialism include the exact nature of the reduction of bodies to perceptions, and Berkeley's treatment of bodies unperceived by humans. This theory consists of the negative thesis that there are not, and could not be, material substances or substrata, and the positive thesis that the existence of bodies consists in their being perceived (as Berkeley says: their esse is percipi). 'Immaterialism' was Berkeley's name for his theory of the perceived world.

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