Primary and Secondary Qualities
Berkeley’s general strategy in the first dialogue is to argue against the distinction between primary and secondary qualities.
The standard distinction between primary and secondary qualities, as found in, say, Galileo, Descartes, or Locke, holds that some qualities, like color, heat, and sound, are not qualities of objects themselves but rather due to the way we perceive them. These are the secondary qualities. The primary qualities are things like extension, shape, and number. These are real qualities of objects and do not depend on us.
One way of denying the distinction between primary and secondary qualities is to insist that the secondary qualities are just as real as the primary ones. Grass would be green even if were not here to see it.
Berkeley goes in the other direction. He accepts that secondary qualities are only found in our minds. But he denies the argument that primary qualities are different. Instead, he is going to argue that the arguments showing that secondary qualities are only found in our minds also apply to so-called primary qualities.