The contents of the visual and the tactual consciousness have no element in common.
He maintained that visual consciousness is merely a system of arbitrary signs which symbolize for us certain actual or possible tactual experience - in other words a purely conventional language.
It was evident that a similar analysis might have been applied to tactual consciousness which does not give externality in its deepest significance any more than the visual; but with deliberate purpose Berkeley at first drew out only one side of his argument.
The tactual organs of the soles, and the muscular sense organs of limbs and trunk, are originating perceptions that indicate that the self is standing on the solid earth, yet the eyes are at the same time originating perceptions that indicate that the solid earth is far away below the standing self.
The visible and visual signs are definitely connected with tactual experiences, and the association between them, which has grown up in our minds through custom or habit, rests upon, or is guaranteed by, the constant conjunction of the two by the will of the Universal Mind.