“… For instance, Winkler (/2001, 30‐31) writes that “[o]ne of Berkeley's most deeply held beliefs is that conceivability and possibility coincide”: that “a state of affairs is conceivable […] if and only if it is possible.” Rickless (, 112, 132, 181‐2) and Grayling (, 173) also each state categorically that Berkeley accepts the inconceivability principle, while Kail (, 275) asserts that, for Berkeley, “something's being inconceivable is determined by its involving a contradiction”—in which case inconceivability would entail contradictoriness, and hence, presumably, impossibility. Somewhat more hedged, Pappas (, 133) writes that “Berkeley seems to have accepted” the inconceivability principle; Stoneham (, 135) asserts that Berkeley “probably” held that inconceivability entails impossibility; and Dancy (, 31) similarly finds it “probable” that Berkeley “saw no difference between the question what is possible and the question what is conceivable.” The only commentator I am aware of on the other side of this issue is Ott (, 411), who touches on the question only in passing. …”