Berkeley begins not with a proof but with an analysis of a word. When we say a table exists, what do we mean? That we see and feel it — or that, were we in the room, we should perceive it, or that some other spirit does. Strip away perception and the word "exists" has nothing left to mean.
From this the doctrine follows directly. The objects of sense are ideas; ideas exist only in a perceiving mind; therefore sensible things cannot exist unperceived.
Berkeley presents the principle not as a paradox but as something a man need only open his eyes to see. The whole furniture of the earth and choir of heaven, he says, has no subsistence without a mind. What looks at first like the denial of the world is meant as its defence: the things we perceive are exactly as real as they seem — they are simply mental through and through.
The doctrine is stated in the opening sections of Of the Principles of Human Knowledge (1710).