This paper revisits the debate on the Spirit of Capitalism in order to show
how this well-known sociological theme might be revitalised through an enc
ounter with themes from theology. The paper seeks to offer some of the reso
urces by which it might be possible to think about the 'moral texture' of t
he German tradition of sociology. In so doing, it seeks to compare and cont
rast the general theme of the Spirit of Capitalism in the work of the Prote
stant theologian Paul Tillich with debates raised in the neo-Kantian sociol
ogy of Georg Simmel and Max Weber. Tillich's discussion of the Spirit of Ca
pitalism is discussed in detail and it is used as the basis for some conclu
ding speculations about the relationship between the disciplines of sociolo
gy and theology.