The modern philosophy inheriting the scholasticism of the Middle Ages took an important position in the history of philosophy with the turning of epistemology. However, the inquiry into the philosophical system of modern philosophers also often ignores the ideological foundation of nominalism or realism. As one of the representatives of British empiricism, the nominalism or the realism factor in Berkeley’s thoughts is relatively scarce to be probed. When Berkeley built his conceptual system, his starting point was not only empiricism, but also his nominal thought which is rarely paid attention to in the past. It will be difficult to clearly grasp the core of Berkeley's thought if his point of view is neglected.