Berkeley was a philosopher who wrote about such diverse topics as natural philosophy, political philosophy, mathematics, economy, and theology. Within this broad range of interests, his concern about the infinite spirit stands out; thus, the aim of this paper is to trace the origins of Berkeley´s conception of God, an issue which is already prefigured in the Philosophical Commentaries. The importance of knowing and analyze the notes that make up the Commentaries lies in that they make it possible to understand (...) not only how the incipient immaterialist philosophy was established, but above all –being purpose of this paper– what features and role God acquired within it. (shrink)