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John Bartlett (1820–1905). Familiar Quotations, 10th ed. 1919.

5806 George Gordon Noel Byron

AUTHOR:George Gordon Noel Byron, Lord Byron (1788–1824)
QUOTATION:When Bishop Berkeley said “there was no matter,”
  And proved it,—’t was no matter what he said. 1
ATTRIBUTION:Don Juan. Canto xi. Stanza 1.
Note 1.
What is mind? No matter. What is matter? Never mind.—T. H. Key (once Head Master of University College School). On the authority of F. J. Furnivall. [back]