Religious exemptions are frequently justified as exercises in distributive justice. This chapter examines that view, using a distinction between two types of distribuend: (a) religious freedom and (b) access to non-religious goods, an access that may be diminished for some because they hold religious beliefs. Exemptions required by indirect religious discrimination law are concerned with (b) and are primarily exercises in distributive justice, although not in a simple egalitarian form. Those required by human rights law are concerned with (a) and turn on the make-up of the distribuend rather than its distribution. Exemptions granted specifically and directly by law, such as those granted to Sikhs in relation to kirpans and safety helmets, should be understood as exercises in adhockery rather than distributive justice.