•Why it earns a slot
Why it earns a slot: it pushes empiricism to its most unsettling endpoint, if all we ever access is sensation, matter itself becomes an unnecessary hypothesis, a conclusion physicists would circle back to two centuries later when they started asking what observation does to reality.
Berkeley argues that matter does not exist: everything you call a thing is a bundle of sensations that stops existing the instant nobody perceives it.
This distillation is written from the freely available original, which is always the better read when you have the time: Project Gutenberg.