Despite the many counselling theories that have been developed thus far, none sufficiently capture and facilitate a complex understanding of existence and the purpose of human life with respect to humans and their relationship with the creator. Thus, religious counselling theory offers a solution to overcome these shortcomings. This research was conducted in Indonesia with the aim of producing a comprehensive religious counselling theory. The theory resulting from this study includes the basic assumptions of religious counselling, its key concepts and, objectives, the process or relationship of religious counselling, its approaches, techniques, and procedures, as well as its main applications. This study also addresses the limitations and contributions of religious counselling theory, and the attitudes and personality of counsellors from the perspective of religious counselling.