Question: What did Berkeley consider things like matter to be?
Sentence: Proponents include Berkeley, Bishop of Cloyne, an Anglo-Irish philosopher who advanced a theory he called immaterialism, later referred to as "subjective idealism", contending that individuals can only know sensations and ideas of objects directly, not abstractions such as "matter", and that ideas also depend upon being perceived for their very existence - esse est percipi; "to be is to be perceived".
Answer in sentence: yes