Berkeley y la sustancia espiritual / Berkeley and the Spiritual Substance

In this paper I have the purpose to analyze George Berkeley’s concept of substance. For this goal, it will be necessary first to track the manner that Berkeley was conceiving that concept, that is, how it was determining in his early philosophy and what kind of role had in it. To make this it must be necessary to review the early notes knowing in Spanish as Philosophical Commentaries; and subsequently it will be required to retake the published work, particularly the Principles, where the concept of substance is already taken as Berkeley definitely used it in his immaterialist philosophy.