This new interpretation of Bishop George Berkeley’s (1685-1753) major philosophical works takes serious their religious aspects, which have quite often been neglected. Berkeley’s dictum We see God and Henri Bergson’s thesis that, for the Irish bishop, the corporeal world is something like a thin, transparent skin between man and God are the two starting points of this study. It is not only concerned with topics of interpretation and history of philosophy but also with important problems in the field of epistemology, theory of perception, philosophy of science, philosophy of mind, and, even in the first place, philosophy of religion (philosophical theology). Thereby it is shown that Berkeley’s immaterialism is a philosophical system which still can demand current interest.