The author clearly recognizes that religion is the great, important thing and must be something far nobler and more comprehensive than that which churches practice. He also recognizes that there is much real religion apart from the churches and that many lodges and other organizations are as much dispensers of religion as are the churches themselves. The very fact that religion is so fundamental and comprehensive makes it difficult to treat. Hence, the author refers to the churches which are concrete. Furthermore, the needed closer relationship between religion and business can surely be strengthened and developed through the vitalization of the churches.