The paper rejects the postmodern critique of „religion“ as a general concept on the one hand and functional definitions on the other. Instead it argues in favor of a substantive definition of religion and a interpretative theory of religion based on universal structures of meaning. Religion is defined as a system of meaningful practices with reference to superhuman powers. As such it is distinct from the concepts of religious tradition as well as religiosity. The sources for the identification of the meanings of practices are neither religious ideologies of intellectuals (theologies) nor subjectivist interpretations of practitioners but liturgies. Liturgies across times and traditions promise to avert misfortune, help coping with crises, and attain blessings and/or salvation.