Wach observed that all religions are characterized by three universal expressions: the theoretical, the sociological and the practical.
 

1. The THEORETICAL expression of religion: Religion always involves saying something about what is believed by religious followers; the verbal side of religion which explicates the belief system.

        A. Myth: the primal theoretical expression in religion. Myth is a narrative, a story that iconically encapsulates a people's vision of the world and their place
             in it.  The surface of myth may not be true, but in all cases, a living myth is at least psychologically true.

        B. Doctrine: a later stage of theoretical development in religion which rationalizes inconsistencies in the myths of a religion and explores various religious
             problems with more intellectual rigor than is possible in the dreamlike myth. It is more propositional than myth, and includes doctrine, dogma, theology and
             religious theory.

2. The SOCIOLOGICAL expression of religion: Religion is always social; we always learn of religion in social contexts. Religion always involves a system of social relations and functions. Refer to the Sociological Forms of Religion class handout for a detailed presentation of the Church/Denomination/Sect/Cult typology -- these are the sociological forms of religion most common in early modern and modern societies.

3. The PRACTICAL expression of religion: "Practical" here is from the Greek word praxis. Religion always involves doing something to get in touch with the sacred. Prayer, group and individual worship, meditation, pilgrimage, holy war, ritual sacrifice, etc.
 

Wach's approach to religion is as nearly neutral as is possible. Simply describing what he sees, he leaves open the question of religious truth and the nature of the religious experiences out of which religions arise.