Entrepreneurship plays an important role in shaping economies and producing economic added value. Among other determinants of the economic activity, the influence of religion on economic activity was a major concern in socio-economic research. However, how the religion affects the decision to enter into entrepreneurship has been approached in fewer studies and researches. The decision to enter into entrepreneurship is a complex process, determined by many factors, from different sources, exerting various influences. Thus, it was argued that certain religions can foster business initiative, while others inhibit it. On the other hand, individuals and communities, separated by native environment, prove outstanding entrepreneurial capabilities and determination. Although the “protestant” attributes of entrepreneurship have long ceased to make the rule in researching the religious perspective on the entrepreneurial phenomenon, the temptation to explain some successful business by vocation, gift or even by ”call” still exists in contemporary research. A significant part of entrepreneurs, self-declared as religious, are deeply convinced of the divine grace bestowed on them and their businesses, while other entrepreneurs avoid to associate ”calling” with business success. There are certain reasons explaining this reluctance, e.g. caution, separation between religious practice and business, fear that entrepreneurial failure could mean lack of divine grace etc. The theological studies accept and promote the concept of calling in trade and business, but they place it in a pastoral context, i.e. the true calling should be realized in the act of faith and religiously guided. Nevertheless, examples of entrepreneurial activity, both honest and successful, can also occur outside the revelation of calling.