Much of contemporary scholarly opinion rejects the attempt to construct a general theory of religion (that is, its origin, structure, and functions). This view says that particular religious traditions are unique, sui generis, incommensurable, and cannot therefore be generalized. Much of contemporary opinion also rejects the attempt to explain religious phenomena using the categories and concepts of the natural and social sciences. This view says that the phenomena of religion cannot be understood apart from a recognition of “the sacred,” or some element of transcendence, implying that religion cannot be naturalized. This article begins to show how the phenomena of religion can be both generalized and naturalized.