The textbook of the Forecasting and Analytical Center of the Academy of Management is intended for mastering and teaching the course “Comparative Theology”. The first book includes two parts. The first part is devoted to general issues and basic concepts, everything related to religion and religious systems. The book is written from the position of non-confessional people who believe in God (that is, those who do not profess any of the existing religions) and therefore the view expressed in the book is new, never published in strict lexical forms. The second part of the 1st book is devoted to consideration of the theoretical foundations of people’s interaction with religious systems and the impact of religious systems on people. The second part provides the basics of the theory of human psychology and shows the inextricable connection between the spiritual and material parts of the culture of society. For the first time, the course shows what spiritual culture actually is.