In this paper, we dealt separately with the days that Ziya Gokalp spent in Diyarbakir and Thessaloniki considering that a thought is made up in a social environment. That is because his social environment in Diyarbakir which is called Thessaloniki of Anatolia and that of Thessaloniki titled as Kaaba of freedom are quite different. Thus, his views on religion and tasawwuf changed to a large degree. In his Diyarbakir days, he was affected by Doctor Yorgi Efendi, his teacher in Junior School, his uncle Hasip Efendi, Dr. Abdullah Cevdet as well as Muhyiddin Ibn Arabi that he defined him as the biggest philosopher. Even he was stuck in their approaches. He found out in Thessaloniki the sociology of Durkheim. Then, he followed Durkheim's point of view very passionately and accepted it as his guide in many subjects and reshaped his opinions to accord with Durkheims' views. In this context, it would be suitable to make comparison between his two articles titled Icma-i Siyasi I'tizal-i Siyasi that he wrote and Yeni Hayat ve Yeni Kiymetler that he wrote them in Diyarbakir and Thessaloniki respectively in order to detect the difference between both periods of him.