Despite the long scholarly discourse in Western theology and philosophy on religion, spirituality, and faith, explanations of what a belief and what believing is are still lacking. Recently, cognitive neuroscience research addressed the human capacity of believing. We present evidence suggesting that believing is a human brain function which results in probabilistic representations with attributes of personal meaning and value and thereby guides individuals’ behavior. We propose that the same mental processes operating on narratives and rituals constitute belief systems in individuals and social groups. Our theoretical model of believing is suited to account for secular and non-secular belief formation