Why did George Berkeley say his immaterialism was consistent with common sense?

George Berkeley argued that his immaterialism was consistent with common sense because he did not deny the existence of the objects we perceive in our daily lives, such as books, tables, or horses. While he famously asserted that "to be is to be perceived" (esse est percipi), he maintained that objects continue to exist even when not being observed by a specific individual, as they remain perceivable and exist in relation to perception.12

Berkeley believed that his philosophy aligned with the views of non-philosophers who trust their senses. He rejected the "in-and-out" existence theory—the idea that objects are created and annihilated every time we turn our attention away—which he attributed to the logical consequences of other philosophers' principles, not his own. By distinguishing between active minds (spirits) and passive objects (sensible ideas or sense-data), Berkeley argued that he was simply providing a more accurate analysis of what we experience, rather than challenging the reality of the world around us.12