"In the second Dialogue Philonous sums up the discussion, so far as it has gone, in the words: “Besides spirits, all that we know or conceive are our own ideas.” He ought not, of course, to make an exception for spirits, since it is just as impossible to know spirit as to know matter. The arguments, in fact, are almost identical in both cases."
January 1, 1970
https://en.wikiquote.org/wiki/George_Berkeley