Dickens is in support of religious values in isolation but doesn't think that religion is being practiced properly in society.
Hence, he presents religious ideals in the text but still criticises some aspects of the way religion is observed.
This is seen through the fact that he does idealise values such as being charitable and going to church.
However, he still challenges religious hypocrisy during Stave Three:
when the Ghost of Christmas Present tells Scrooge that people "claim to know" religion but do things out of "passion, pride, ill-will,“ in its name.
specifically in reference to the practice of closing shops on Sundays (Sabbatarianism) as this prevents the lower class from enjoying the brief time they have off work
this also applies to the wider practice of religion in society and so acts as a social commentary.