While discussing its subject matter of sociologist, Sorokin said that, “It seems to be a study, first of the relationship and correlation between various classes of social phenomena” (correlation between economic and religious, family and moral, judicial and economic, mobility and political phenomena and so on); second that between social and non social (geographical, biological) phenomena; third the study of general characteristics common to all classes of phenomena. Thus according to his view point sociology studies social events, relationships between social and non social phenomena and generalized study of facts common to all aspects of social life.
In his book ‘Society, Culture and Personality’ he has said that sociology is more or less concerned with the working of human beings. In this study he covers the study of human behavior, social organizations, social phenomena and social values. He is thus altogether opposed to formal school of thought.