This study, a contribution from the history of science, explores the theory that the classical philologist Hermann Usener (1834 - 1905) proposed in 1896 about the origin of religion and inquires into the theory's reception in the works of Albrecht Dieterich, Ludwig Radermacher, Aby Warburg and Walter F. Otto. Rooted in structural analysis, Usener's doctrine of religious concept formation reopened the decades-old debate and inspired others to take up his project and continue it with a critical frame of mind.