This paper offers an extended reflection on a remarkable passage from Simmel's magnum opus: 'This is the philosophical significance of money: that, within the practical world, it is the most definite visibility, the clearest embodiment of the formula of all being, according to which things receive their meaning through each other and the reciprocity of the relations in which they find themselves constitutes their being and their being-such.' In order to understand this claim, the paper attempts to answer two questions: (1) What is Simmel’s conception of money? (2) What, according to Simmel, is the 'formula of all being'? These questions having been addressed, the paper is in a position to understand yet another startling claim of Simmel's, namely, that 'money ... possesses significant relationships to the notion of God—relationships that only psychology, which has the privilege of being unable to commit blasphemy, may disclose.'