The Heritage Code, which was adopted in 2004 and brings together all legislative and regulatory provisions accumulated since the nineteenth century, defines the notion of heritage as ‘all property, immovable or movable, falling within public or private ownership, which is of historical, artistic, archaeological, aesthetic, scientific or technical interest’ (Article L. 1). At the outset, it seems that, if a major part of French heritage is of religious origin, religious interest is not mentioned as such in the list. It is not in the list, but it is not excluded from it, insofar as the listing implicitly includes religious assets of – in some cases invaluable – historical, artistic or aesthetic interest. The religious heritage of France, for example, Notre-Dame in Paris, Reims Cathedral or Mont SaintMichel, is one of its great riches, but in terms of Article L. 1 mentioned above, it is not its religious nature that qualifies it as heritage. This ‘silence’ surrounding heritage legislation makes it worthwhile dwelling first on the concept of religious heritage. For the sake of the clarity of this presentation, we will then examine the legal rules applicable to maintaining and conserving buildings of worship in a second part, as well as those relating to their enhancement (cultural, artistic, tourism …), the purpose of which is equally to fund their maintenance in a third part.