Final answer:
Edward B. Tylor equated animism with the belief in spiritual beings, which makes the statement True. Tylor's conceptualization of animism positioned it as the first form of religious practice, later evolving into more elaborate forms as societies developed.
Step-by-step explanation:
For Edward B. Tylor, animism is indeed the belief in spiritual beings. So the statement would be True, as Tylor identified animism as the earliest form of religious belief where common experiences like dreaming were interpreted as spiritual, suggesting the presence of a soul or spirit in both humans and non-human entities. This concept was believed to have evolved into more complex religious systems as societies became more sophisticated.
Tylor's definition of religion was centered around the belief in spiritual beings and is traditionally understood as a minimal and sometimes narrow interpretation compared to later anthropological descriptions. Tylor's work laid the groundwork for understanding religions such as those of the Bantu people, who perceive a universe imbued with a 'vital force' stemming from a divine source. Animism reflects the belief that there is a degree of spirituality in everything around us, which is a view that was initially perceived as a primitive step towards more developed religions.