Marcel Mauss states, in his work Sbow of a General Theory of the magia, that the best way to work on the concept of magia is to discuss it against religion or compare it with religion. Thus, the purpose of this work is, initially, to present a theoretical study of a basic nature, the focus of which is Marcel Mauss’s studies on the subject of magia by means of its constituent elements, which, according to the author, are: magic, (rites) magic acts and magic representations. At the second stage, it is proposed that the term religion be understood. When addressing the definition of the constituents of religion as a phenonymous one, the discussion of religious belief and ritual is emphasised. Finally, the relationship between religion and magia is presented through a basic comparative exercise and its impacts are interpreted according to contemporary religious sense.