This dissertation discusses the divided theoretical approach to how reincarnation, animism, spirits, and general religious beliefs occur within societies cross-culturally. Matlock offers evidence to support Tyler, contradicting the generally accepted Durkheimian approach, arguing that the belief about souls and spirits may originate in dreams and other empirical experiences, in turn informing and shaping social organization. Durkheim argued the opposite, claiming that religious beliefs reflect social organization such as the clan and kinship. The author states 33 quantitative hypotheses to be tested using 30 of the first 60 sample societies available in the HRAF Probability Sample.