Theory of Religion brings to philosophy what Bataille's earlier book, The Accursed Share, brought to anthropology and history; namely, an analysis based on notions of excess and expenditure.
Bataille brilliantly defines religion as so many different attempts to respond to the universe's relentless generosity.
Framed within his original theory of generalized economics and based on his masterly reading of archaic religious activity, Theory of Religion constitutes, along with The Accur.