This chapter introduces the reader to some of the issues surrounding religion, hospitality and the host-guest relationship in both a general religion and tourism context and specifically with respect to Islam. A major theme that is highlighted is the apparent tension between religious and commercial needs, including interpretation as to what hospitality actually means. This represents a major issue for formal halal service offerings given that the commercial imperative behind halal may not fully meet the sacred duty of providing hospitality for guests. The chapter also provides a brief introduction to the growing significance of Islamic tourism and hospitality and the definitional issues involved in the development, management and marketing of the area.