Accounts of religion, like almost all influential academic and intellectual exercises, as indeed much else, in the last two or three centuries, have generally been the work of Western scholars and intellectuals, often less familiar with, but sometimes simply disinclined to take seriously, non-Western religious traditions. Consequently most of these accounts have tended to be parochial, failing to apply to, say, Eastern religions, not to mention so-called ‘primitive’ religions; and have often given to what should only have been ‘local squabbles’ the appearance of universal religious concern. As a result, even philosophers of religion have largely explicated what might be called the ‘prescriptive grammar’ of religion. With a view to rectifying the situation, I intend to outline what I hope will be a ‘descriptive’ account, i.e. one which will be true of at least the major living religions of the world, e.g. Hinduism, Buddhism, Judaism, Christianity, Islam and their main schools or sects. Inevitably, such a general account will fail to incorporate the unique features of any one religion; but it should have the advantage of restoring the proper perspective in debates concerning religion and religious issues, including those relating to the semantic and/or logical features of religious belief and so-called ‘religious language’.