本文先將有關宗教形成的學術探討，區分為：現象觀察與比較法、心理投射法、社會結構分析法與形上學說明法等四種。對於前三種方法進行討論，並批判為不適用的方法。然後再列舉出形上學的說明法，包括自然神學的上帝存在論證方式與講「過程上帝觀」的德意志觀念論；兩者都被評論有所不足。最後提出本人的論點，即宗教形成的先驗推論法。在此從人類普遍而多種型態的宗教事實，推論出宗教在人心靈內具有的先天宗教本能為宗教形成的主觀條件，以解說宗教的普遍性。舉出不同的「生態環境」為宗教多樣性的客觀條件。從宗教中對人生圓滿的終極關懷，說明神聖界的本質概念。從空間形式觀過渡到時間形式觀的「生態環境」，指出啟示宗教的位置。最後從宗教主觀先天條件的存在說明，論證上帝的存在；衪是宗教形成的最後的客觀先天條件。結論是，宗教是正當和合法的，於情於理都站得住腳。

　　　　　This study will categorize all the academic deliberations about the formation of religion into four segments: the phenomenological observation and comparison, psychological projectionism, analytical method of social structures, and explanatory metaphysical methods. The first three methodologies will be discussed and criticized as inappropriate researching methods. Succeeding with the aforementioned ill-adapted methodologies is a listing of explanatory metaphysical principles including both Natural Theology and the dialectical theism in Deutscher Idealismus advocating God as Process; however, both have been proved isufficient as well. Last, the main argument of this study, the transcendental method, will be proposed to explain the universality of religion. Based on the universal phenomenon of human religions existing in multiple forms, this research infers that the immanent religious disposition in human minds suggests a subjective condition for the formation of religion by listing different "eco-systems" as an objective condition for the diversities of religion. Firstly, the substances of the divine world are expounded by the ultimate concern from religions about the wholeness of human lives. Secondly, by shifting the view from spatial patterns to time patterns on "eco-systems," the orientation of religions of revelation can be well defined. Finally, the demonstration of God's existence is discussed based on the existing subjective religious condition a priori. The Deity is the last apriorical objective condition of the formation of religion. The conclusion of this study suggests that religions are proper and well reasoned by human science.