The article deals with Berkeley's semiotic views as alternatives to J. Lock's views. Rejecting the materialist ontology, Berkeley rethinks the meaning of the linguistic sign. Since ideas cease to refer to things, and things are a combination of simple ideas, their meaning language signs (words) obtained through the connection between ideas. This gives grounds to speak about the functional significance of the sign in contrast to the substantive, where behind the word must be a particular material thing, or a clear idea. Berkeley also expands the functions of language, language is needed not only for the transmission of information, it can express emotion, will, belief, etc.
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