degree of knowledge to answer me point by point. I have seen a book entitled "Quidlibet ex Quolibet," or the art of making any thing out of any thing; which is not so difficult as it would seem, if once one quits certain plain truths, obvious in growth to every understanding, in order to run after the ingenious refinements of warm imaginations and speculative reasonings. Doctor Berkeley, Bishop of Cloyne, a very worthy, ingenious, and learned man, has written a book to prove that there is no such thing as matter, and that nothing exists but in idea; that you and I only fancy ourselves eating, drinking, and sleeping; you at Leipsic, and I at London; that we think we have flesh and blood, legs, arms, etc., but that we are only spirit. His arguments are, strictly speaking, unanswerable; but yet I am so far from being convinced by them that I am determined to go on to eat and drink, and walk and ride, in order to keep that matter, which I so mistakenly imagine my body at present to consist of, in as good plight as possible. Common sense (which, in truth, is very uncommon) is the best sense I know of; abide by it; it will counsel you best. Read and hear for your amusement, ingenious systems, nice questions, subtlely agitated, with all the refinements that warm imaginations suggest; but consider them only as exercitations for the mind,
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