Using little-studied materials of German sociology, the theoretical discussion of P.A. Sorokin and Weberians on the genesis of capitalism and the principle of freedom of sociology from value judgments, their historical, sociological and theoretical assessment is given taking into account respective current knowledge. The author shows that criticism by P.A. Sorokin of Weber's theory of the genesis of capitalism introduces into the discussion the requirement for a broader view of the causes for the emergence and development of the market economy and capitalist work ethics than the religious reformation in Europe of the 16th-17th centuries. It is necessary to take into account the factors of the culture of ethics and morality, as well. A number of the positions expressed then demonstrate the undoubted relevance for the judgments of scientists about the current stage of human development.