To indicate the difficulties in the general description of the philosophy of religion of the founder of Marburg school of neo-Kantianism, a philosopher who strives to unite Judaism and the Kantian tradition of transcendental criticism in a consistent way, the author of the article refers to the presentation of a discussion around this part of the philosophical system of Hermann Cohen of his students, followers and researchers of his work, the beginning which laid the discourse on the philosophy of religion of one of the most famous disciples of the Marburg philosopher Franz Rosenzweig. The main conclusion to which the author comes as a result of the analysis of this discussion is that the philosophy of religion of Cohen is such a part of his philosophical system that introduces into this system an element of ambiguity, uncertainty and inconsistency. The article analyses the attitude of Cohen to Western Christian confessions. Attention is drawn to the fact that liberal Protestantism receives the most positive assessments among these Christian confessions, especially for its theology of tolerance and historical criticism of the Bible. Cohen's main accusations against Christianity focus around Trinitarian and Christological issues. According to the Marburg philosopher, these dogmatic positions destroy Christianity's religious monotheism and the independence of the believer. The article provides criticism of the religious and philosophical views of Hermann Cohen by one of the most authoritative Lutheran theologians of the early twentieth century, Wilhelm Herrmann, who believed that the assessment of the German philosopher of Christianity had nothing to do with real Christianity, is extremely subjective and erroneous. Besides, the article proposes the idea of the belief of the Marburg neo-Kantian in the need for a religious dialogue, which presupposes differences between the parties entering into the dialogue, but based on the ethical unity of all faiths. This religious unity lies outside the sphere of religion and, according to the philosopher, can be achieved exclusively in the field of culture. Cohen sees the main force of moral culture in tolerance and regards law and justice as its main content.