Full Idea
I challenge you to show me that thing in nature which needs matter to explain or account for it.
Gist of Idea
There is nothing in nature which needs the concept of matter to explain it
Source
George Berkeley (Three Dialogues of Hylas and Philonous [1713], II p.212)
Book Reference
Berkeley,George: 'The Principles of Human Knowledge etc.', ed/tr. Warnock,G.J. [Fontana 1962], p.212
A Reaction
I disagree. Physics is a good theory for explaining why we have perceptions. Failing that there is not even a glimmer of an explanation of our experiences.