Full Idea
Berkeley thinks 'to be is to be perceived', and only God provides continuity. He has simply confused the experience of perception with the thing being perceived. Ideas have content.
Gist of Idea
'To be is to be perceived' is a simple confusion of experience with its objects
Source
comment on George Berkeley (Three Dialogues of Hylas and Philonous [1713]) by Bertrand Russell - Problems of Philosophy
Book Reference
Russell,Bertrand: 'The Problems of Philosophy' [OUP 1995]