The researchers sought to conduct a comparative study on religious values ​​in Iranian movies of 80s (Repentance^[1], The Ambassador^[2], Ascension in the Night^[3], The Observer^[4], and Hamoon) and 2000s (Here, a Shining Light^[5], Ghadamgah, The Willow Tree^[6], The Kingdom of Solomon^[7],Gold and Copper^[8]). The study aimed to discover the religious implications in these films. To this end, all religious scenes of these movies were analyzed by means of several tables and graphs, using reverse questionnaire as the measurement tool. According to the statistical results,the religious implications sought by the researchers were used a total of 223 times (116 times in the movies of 80s and 107 times in the movies of 2000s) in 12 categories in these 10 sample movies. The most frequently used category was prayer with a frequency of 55 (30 times in the movies of 80s and 25 times in the films of 2000s).It can be concluded, therefore, that prayer is the
most important introducing implication of religion in the religious cinema and the filmmakers had paid special attention to this topic in these two decades. Moreover, Hajj was the less frequently used category being used only once in the movies of 2000s.