Flinn defined religion as a system of beliefs of a spiritual nature. There must be norms for behavior—positive commands and negative prohibitions or taboos—as well as rites and ceremonies, such as initiations, sacraments, prayers, and services for weddings and funerals. By these means, the believers are united into an identifiable community that seeks to live in harmony with what they perceive as the ultimate meaning of life. Flinn argued that Scientology amply fulfilled these requirements, even if it differed in its expression of them from traditional denominations.
