The Protestant Ethic and the Spirit of Capitalism is a book written by Max Weber, a German sociologist, economist and politicians. Begun as a series of essays, the original was composed in 1904 and 1905. It is considered a founding text in economic sociology and sociology in general. In this book, *Weber argues that Puritan Ethics and ideas influenced the development of capitalism *The 'spirit' of capitalism does not refer to the spirit in metaphysical sense but rather a set of values, the spirit of hard work and progress. *Religious devotion, Weber argues is usually accompanied by a rejection of worldly affairs, including the pursuits of wealth and possessions. *Webber shows that certain branches of Protestantism had supported worldly activities dedicated to economic gain, seeing them endowed as moral and spiritual significance.