Introduction
This is a listing of sites that legally offer free books on Religion & Spirituality, for reading and listening (audio).
All of these sites listed have content that is legal for them to distribute. If you find that any site listed is offering content that can not be legally transferred, please let me know in the comments below.
This list is not comprehensive and if you know of any other sites please post in the comments below.
A comprehensive alphabetical listing of free books for reading or listening can be found on these pages:
There will be other books on Religion & Spirituality at the sites listed there, but they are not categorized at the sites. There are also links to other genre pages at those sites.
Libraries are also an excellent source for reading and listening materials for children. To find out more information on your local library, the links here may help: Library Information [4]
There are 15 other book pages here at Gizmo's covering other various popular book genres and offering links to free online books listed here: Book Genre Pages [5]
Religion & Spirituality
2020k (Religion&Spirituality) [6]Large collection, divided into categories and sub-categories for download in a variety of formats.
Al-Islam [7] 
has a large collection of Islamic works in its library available for free online viewing. There is also software and audio (see below) available. Clicking on the appropriate icons in the library will show the available works in each.
Arthur's Classic Novels(Religion) [8] Good collection, different versions of the Christian bible as well as books regarding the bible and various christian and Jewish writings available for online viewing, Also sections on Islam.
BookYards (Religion&Spirituality) [9] Around 700 books available for download in pdf
Bored.com (Religion) [10] has 1013 books from atheism to Zoroastrian, most are on Christianity available for online viewing. Separated into categories and sub-categories.
BuddhaSasana [11] has a large collection of free ebooks, articles discourses etc., on Buddhism for online viewing.
BuddhistELibrary [12] has around 225 free books on Buddhism in 7 categories. Downloads are in PDF. Also offers audio and video (see below)
ChestofBooks (Religion) [13] 5 books available for online viewing.
ChrisitanClassicsEtherealLibrary [14] has a large listing of christian works available in pdf or text.
DesiringGod [15] has a good size collection of Christian oriented works for download in PDF.
DivineLifeSociety [16] Several hundred books and a large number of writings on Yoga, region and philosophy available for online viewing or pdf download.
eBook.com.au (Sacred texts&Religion) [17] a great deal of links to books and works on world religions, past and present.
FreeeBooks.net (Religious) [18] 70 books available for download in varying formats
FreeOnlineChristianBooks [19] several hundred books available for online viewing
Globusz (Religion) [20] 7 books available for download or online viewing
GoogleBookSearch (Religion) [21] 684 books available for online viewing
Gutenberg (Religion) [22] Large collection in categories and sub-categories available for download in a variety of formats
Internet Sacred Text Archive [23] very interesting and large collection of books on religion, mythology, folklore and the esoteric available for online viewing.
Ishwar [24] offers free ebooks on most of the world's religions.
Islaam Pure & Clear [25] around 50 Islamic books for reading or download
ManyBooks (Religion) [26] 1576 books available for download in a variety of formats
MemoWare (Religion) [27] 2122 works available for download in varying formats.
MetaReligion [28] has an extensive listing of works for all major world religions as well as some minor religions and ancient myths. All appear to be for online viewing.
Munsey's (Religion) [29] 824 novels available for download in a large variety of formats
OnlineBooks4Free (Religion) [30] over a thousand books available for online viewing or download
OnlineBooksPage (Religion) [31] Links to a large number of works some for online viewing and others in varying download formats.
OnlineChristianLibrary [32] has a large collection of christian ebooks available for download in pdf. Also, a number of reference books are available.
Online Library of Liberty (Religion) [33] Over 200 classical novels on religion available for online viewing or download in pdf or ebookk pdf.
Religion-Online [34] over 6,000 works on religion and society available for online viewing.
Sultan.org [35] has an extensive listing of links to sites containing Islamic texts as well as a large number of pdf texts at the site.
TheDeenShow [36] has around 100 free ebooks on Islam divided into 12 categories. Available for free download in PDF. Also a large collection of audio and some video (see below).
VirtualReligionIndex [37] has a very large collection of religious works for ancient religions as well as the modern major religions available for free viewing online.
Religion & Spirituality (audio)
Al-Islam [38] has almost 2700 audio lectures on Islam available for free listening online or download in MP3. Also 727 audio recitations available for free to listen or download.
AudioBooksForFree [39] has 21 free audio books for download in MP3. The free downloads are in low quality (8kbps) and registration is required.
BooksShouldBeFree [40] has 16 audio books available for free download in very good quality MP3 or as text for reading.
BuddhistELibrary [41] offers around 250 free audio works on Buddhism for download in MP3. Also, has a free video [42]library with 71 free FLV downloads.
ChristianClassicsEtherealLibrary [43] has 35 audio books of classic Christian writers, including Chesterton, Dostoevsky and Tolstoy, available for download in good quality MP3 (24kbps).
CommonSenseAtheism [44] offers 70+ free audio books and lectures on religion. Most of them are from Librivox, but there are a few that are not and it is a nice listing of religious themed works.
FreeChristianAudioBooks [45] has a small collection of Christian audio books for free download in WMA, MP3 or AAC. Most of these works are not available elsewhere.
LearnOutLoud [46] has 226 free audio books under Religion & Spirituality. They are available in different ways, including online listening, MP3 or MP4 as many link to other sites.
LibriVox [47] has 168 free audio books on Religion available for download in MP3 (64kb/128kb) or ogg vorbis. All are human read.
MariaLectrix [48] is a site that is primarily known for its books catering to a Catholic readership. However they also have some interesting works that are not religious oriented, particularly in Science Fiction, Fantasy and Mystery categories. For listening online.
PodioBooks [49] has 6 free audio books under their Spirituality category available for download in very good quality MP3. These were originally released as podcasts (and still are) but most are completed. This collection will not be found elsewhere.
Sultan.org [35] in addition to the text resources listed above, this site also has a good number of audio resources of Isalmic works.
TheDeenShow [50] has a large collection of audio recordings relating to Islam and also a good amount of video [51] recordings. Both are available online.
TruthForTheEndOfTime [52] offers a good number of Christian audio books for streaming or download in MP3 (128kb).
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