The present small volume was undertaken as one subject of study as Fellow in the Seminar for the Comparative Study of Religions established in the College, Baroda, by His Highness the Maharaja Sayaji Rao Gaekwad, K C. S. I. Etc. The subject was suggested by Professor Widgery who also guided the author in the plan and in the general working out of the theme. It is his hope that companion volumes on the ethical ideas associated with other religions will shortly be undertaken. Such ethical studies form an important part of the aim which His Highness had in view in establishing the Seminar. The chapter which treats of the religious conceptions is less elaborate than it might well have been, because Dr. Dhalla's masterly volume on Zoroastrian Theology, New York, 1914, cannot be dispens ed with by any genuine student of Zoroastrian ism, and all important details may be learnedfrom it. It only remains to thank Professor Widgery for writing a general introduction and for his continued help throughout the process of the work.