More efforts should be made in research and theoretical exploration so that the theoretical study of religion will help to develop religions in the Chinese context. Exploring the three sets of dialectical “relationships” at the theoretical level leads to the following conclusions. First, the relationship between the long-term existence of religions and their transmutation in a specific time and space determines that upholding the principle of developing religions in the Chinese context should focus on the present and the future. Second, the relationship between the mass character of religions and the non-equivalence between the belonging and the identity of the believers determines that upholding the principle of developing religions in the Chinese context should not neglect the “structure” and the diversity. Third, the relationship between inheriting religious traditions and internally adjusting to the change determines that upholding the principle of developing religions in the Chinese context is a matter of “self-awareness”. It is hoped that the above reflections will contribute to the promotion of the Sinicization of religions and the construction of “three systems” in the theoretical study of religion.