This essay is an attempt to ascertain and comprehend the position being defended in sections 41 through 51 of George Berkeley's Essay towards a New Theory of Vision (NTV). Discovering the theses presented and the arguments marshalled in their support is, for these sections, no easy task. Sections 48 and 49 are especially hard to interpret. Since this part of NTV is very important for Berkeley's presentation of his new philosophical account of vision, a special effort to make sense of these sections seems warranted.