Today many scholars in the field of religion have agreed on phenomenology of religion. This approach arrived at the field of religious studies under the influence of husserlian phenomenology. One may order elements of the phenomenology of religion as describing religious phenomena as such without any explanation, focusing on the intentionality covered in religious phenomena, opposing reductionism, leaving all presuppositions and seeking for perceiving the essence of religion. Phenomenology of religion lacks dimenetions of a complete epistemological system and, therefore, it may not be considered as an independent field with a full epistemological character. Such being the case, phenomenology of religion in its highest state can only regarded as an approach restricted to the level of gathering, not an independent knowledge and not a method usable for judgment. Stopping in the level of pure description, leaving explanation and justification, failing in opposing reductionism, relying on universal and ambiguous concepts, lack of a clear model for studing and of a clear research program, lack of useful and applicable method for examining theories in both levels of judgment and gathering have led to the failure of phenomenology of religion.