The earliest anthropologist to compare religious and spiritual beliefs around the world was

e.

b. tylor. for him the heart of religious beliefs was the belief in

For him the heart of religious beliefs was the belief in 'Spirits".

E. B Tylor whose complete name was Sir Edward Burnett Tylor, an anthropologist born in 1832. He is also known as the pioneer of cultural anthropology. His famous works include Primitive Culture and Anthropology both written at the end of 19th century. He passed away in 1917.