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The present study attempts to trace systematically the key doctrines of the 'Principles' viz. Berkeley's teaching on matter, existence, abstraction, body and mind from their main source in Continental scepticism through the 'Philosophical commentaries' to the beginning of the drafting of the published work in the late autumn of 1708.

The following abbreviations are used to reference Berkeley’s works: PC “Philosophical Commentaries‘ Works 1:9--104 NTV An Essay Towards a New Theory of Vision Works 1:171--239 PHK Of the Principles of Human Knowledge: Part 1 Works 2:41--113 3D Three Dialogues between Hylas and Philonous Works 2:163--263 DM De Motu, or The Principle and Nature of Motion and the Cause of the Communication of Motions, trans. A.A. Luce Works 4:31--52.