This limerick by Ronald Knox argues in favour of common-sense idealism from God's point of view:

There was once a man who said 'God
Must think it exceedingly odd
If he finds that this tree
Continues to be
When there's no one about in the Quad.'

And then this anonymous reply explains Berkeley's position on idealism:

Dear Sir, Your astonishment's odd:
I am always about in the Quad.
And that's why the tree
Will continue to be,
Since observed by Yours faithfully, God.

It should be noted that Berkeley probably insisted that God's observation allowed matter to persist under an idealist world-view because the non-persistence of objects was even more revolting than the non-existence of matter. However Hume, never one to avoid repugnant philosophy, saw no problem in denying the persistence of objects even while insisting on the existence of matter.

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