Today, 84 years ago, on May 18th, 1941 (April 23th, 1941 in the lunar calendar), German sociologist and economist Sombart died. Sombart (1863 ~ 1941), a German sociologist and economist. Born 19 January 1863 in Emsleben, Germany, and died 18 May 1941 in Berlin. Sombart studied law, economics, history and philosophy in Berlin and Rome in his early years, and received his doctorate in philosophy from the University of Berlin in 1888. From 1890 to 1906, he was an associate professor at the University of Breslau. He served as a professor at the University of Berlin from 1917 until his retirement in 1931. Sombart and M. Weber participated in the founding of the German Social Society and co-sponsored the journal Social Science and Social Policy. His main works are: Socialism and Social Movements in the 19th Century (1896), Modern Capitalism (1902), Jews and Economic Life (1911), Capitalism (1930) and New Social Philosophy (1934), etc. Sombart was inclined to Marxism in his early years, and was later influenced by Weber and historicism. He believes that sociology is not an all-encompassing discipline, but an independent discipline with definite content and special methods, whose task lies in putting forward theories about social connections in the spiritual field. He opposed the value orientation in humanities and advocated value neutrality. Sombart's main contributions to sociological theory are concentrated in the fields of economic sociology and sociology of religion. He borrowed K. Marx's viewpoint to analyze the history, social structure, especially class structure and capitalist spirit of capitalist society, and roughly divided the development of capitalism into three stages: early, middle and late stages. When exploring the reasons for the occurrence of capitalism, he believed that Protestant ethics, which played an important role in the development of capitalism, originated from Judaism. He also used empirical methods to examine Jewish religious ethics, legal system, lifestyle and economic life. When he explains the reasons for social and historical development, he often swings between material factors and spiritual factors.