It would be possible to remove material entities and temporal succession. (religion-online.org)
(II) We may accept Berkeley's position and regard mental entities as real and the idea of material entities as at best a convenient abstraction. (religion-online.org)
The animal body, containing everything from the ultimate elements to the highest perfection of material entity as a unity in itself, sums up in itself all that the material Universe is. (faith.org.uk)