In one hand, Weber, in the Protestant Ethics, has understood that religious ideas influence profits, and on the other hand, in his comparative sociology of religion, he has acknowledged a reverse causal relationship in economical ethics of other religions throughout the world. Values which play main and primary role in the Protestant Ethics and Spirit of Capitalism, in his other articles especially his comparative studies about religion have been turned into secondary phenomena. In most of the cases in his recent works, the domain of profits has gained a primary and major role. This turn in Weber's viewpoint can be distinguished but in an implicit and indirect way. In this paper, we, by documentary method, have tried to analyze his recent articles and texts about religions and especially Islam, to answer the following questions: Whether religious domain is still a main variable for him or not? To what extent his recent explanations can be considered as materialistic? Is Weber's explanation about Islam a materialistic one.
Results of this research has demonstrated that all of his important presumptions, mentioned in his first paper entitled "The Protestant Ethics and Spirit of Capitalism" and brought him a global fame and motivated him for comparative studies, were not consistent with his following comparative works. In fact, research on the economic ethics of different religions throughout the world provided him information which was against those gathered by him during almost his first period of life.