This chapter argues that both Berkeley and Vasubandhu accept a kind of metaphysical idealism: while Berkeley’s theistic idealism claims that all of reality exists only in the mind of God, Vasubandhu teaches that external objects have no intrinsic existence and exist only as objects of perception; mind is the ultimate reality. This chapter explores the possibility of reading both these doctrines as a kind of idealist panentheism. Specifically, it will address two questions: (1) in what sense are Berkeley’s and Vasubandhu’s (...) theories idealist philosophies? (2) Is it justified to interpret them as panentheists? More precisely, the second question has two parts: (2a) Should Berkeley’s idealism be regarded as a kind of panentheism? (2b) Can the theism-part of panentheism justly be applied to Vasubandhu’s notion of mind as ultimate reality? The answer will be mostly negative: Berkeley is not a panentheist, and labeling Vasubandhu as a panentheist stretches the concept of God beyond the limits of reasonable application. Finally, though, it is argued that a Yogācārin reading of Berkeley’s idealism opens an interesting possibility for idealist panentheism. (shrink)