Abstract: This paper holds that“religious gift theory”， derived from the gift theory of Mauss and others， is a promising theoretical perspective that explores religion and its relationship with society. Through a review of the existing literature， this paper discusses the internal logic between gifts and religion， and then analyzes the affinity between gift theory and sociology of religion， and how gift theory can help us to understand the relationship between religion and society. Firstly， gifts and religion are mutually related and complementary to each other. The logic of religious gifts reveals its moral origin. At the same time， religious support makes gifts possible. Religion bestows a sacred foundation for the intrinsic value of gift exchange, while gifts provide a continuous social bond for the sustenance of religious life. Secondly， both gifts and religion are directly related to the law of social solidarity， reflected in their common character called “voluntary obligation”. The two combine not only emotional and instrumental connections but also reciprocal and hierarchical ethics， jointly representing the basic mechanism of social solidarity and social self-replication. Finally， the advantage of “religious gift theory” is most likely to be reflected in the analysis of “involuntarism” of religion， which includes “no need to choose” in diffused religions and “difficult to choose” in dominant religions. After all， it is a general fact about religion that “voluntarism” is embedded in the cultural context. In addition， the potential challenge of “religious gift theory” is mainly reflected in dealing with external social change and internal value orientation.

Key words: the gift, religion, religious gift theory, the sacred