This article is a study of Georg Simmel's sociology of religion, with the dialogue between social theory and theology as the basic framework. On the one hand, his sociology paid great attention to the social implications of Christian doctrines and transformed some into sociological expression. On the other hand, his sociology provided a new definition of religion, which offered a theological implication with redemptive purposes, with the objective to resolve the confrontation between the believer and the object of belief. These two levels were strictly united in Simmel's sociology of religion.