Do all components of religion enjoy the same degree of importance, or some are more and some are less important? Some have stated that religion includes a core and a shell, or in other words, a sell and a pearl. However, the applications of core and shell or shell and pearl to religious teachings are not appropriate and true, because they have no real value. Sometimes the technical term "essential and accidental" has been used in religion which if the purpose of the use of religion refers to the teachings of religion, such use is not exact. This study demonstrates that religion consists of a substance and a soul or a body and a spirit which here soul or spirit is of great important and all other component parts must be measured by the spirit that is existed in all members of the body. The importance of each member is measured by the soul. Being essential or accidental or being fixed or variable of religious rules depends on the spirit.