So far from denying the external world which we know, Berkeley corroborated it. It was the scholastic notion of a material substance unapproachable by us, BEHIND the external world, deeper and more real than it, and needed to support it, which Berkeley maintained to be the most effective of all reducers of the external world to unreality. Abolish that substance, he said, believe that God, whom you can understand and approach, sends you the sensible world directly, and you confirm the latter and back it up by his divine authority. Berkeley’s criticism of ‘matter’ was consequently absolutely pragmatistic. Matter is known as our sensations of colour, figure, hardness and the like. They are the cash-value of the term. The difference matter makes to us by truly being is that we then get such sensations; by not being, is that we lack them. These sensations then are its sole meaning. Berkeley doesn’t deny matter, then; he simply tells us what it consists of. It is a true name for just so much in the way of sensations.
William James (1907/1981) Pragmatism Hackett Publishing, p. 44.