When Keats identified truth and beauty, he surely intended mere extensionality. I myself have never had much trouble with either half of the equivalence. Others have considerable difficulty. A case in point is the Watson-Allaire-Cummins interpretation of Berkeley's idealism, which I shall refer to henceforth as the inherence account (IA). That account is put forward to answer an extremely perplexing question in the history of philosophy: Why did Berkeley embrace idealism, i.e., why did he hold that esse est percipi, that to be is to be perceived, indeed that what is perceived must be perceived in order to exist? In essence, the IA answers these questions very simply and elegantly: perceived qualities are, for Berkeley, qualities of the mind in the same sense that, in the tradition of substance metaphysics, blue is a quality of a blue flower; just as the blue of the flower is inseparable from it, so the perceived blue is inseparable from the mind that perceives it.