Rutkevich E.D. "Religion", "Spiritual Capital" and "Development". Sociology religion in the Late Modern Society. 2024. Vol. 13. No. 1. Pp. 22-39. Rutkevich E.D. `Religion`, `Spiritual Capital` and `Development`. Sociology religion in the Late Modern Society. 2024. Vol. 13. No. 1. Pp. 22-39.ISSN 2411-2089DOI нетPosted on site: 24.12.24 AbstractThe article provides an overview of theoretical concepts of spiritual capital in its religious and non-religious versions in the contexts of human and social development. The paradigmatic nature of the concept of "spiritual capital" is substantiated, covering a variety of schools of thought, as well as the status of the corresponding phenomenon as a transformational resource for man and society. Weber's thesis on the "elective affinity" between Calvinist ethics with its secular asceticism and the economic development of society is considered and corrected The article provides an overview of theoretical concepts of spiritual capitalin its religious and non-religious versions in the contexts of human and socialdevelopment. The paradigmatic nature of the concept of "spiritual capital" issubstantiated, covering a variety of schools of thought, as well as the status of thecorresponding phenomenon as a transformational resource for man and society.Weber's thesis on the "elective affinity" between Calvinist ethics with its secularasceticism and the economic development of society is considered and corrected