Subject and purpose of work: This work presents an economic theory of religion. Its aim is to gain insight into one of the modern concepts of religion in the perspective of secularisation. Materials and methods: While describing the essence of this theory, apart from personal views, also other opinions of contemporary sociologists of religion were used. Results: This study highlighted the fact that the presented concept has a diverse range of references and interprets religion in a specific way. It is a concept competing against the secularisation thesis, and its essence is in direct application of the rational choice theory and exchange theory. Conclusions: Approaching religion only through the formula of supply, significantly reduces the field of interpretation and does not explain all the mechanisms of religious changes in the contemporary world.