Ushas holds a specific and important place in the intellectual history of the modern study of religion: the German-British philologist Max Muller, one of the founding figures of comparative mythology and comparative religion as academic disciplines in the nineteenth century, made extensive use of the Rigvedic Ushas hymns and their close linguistic and imagistic parallels with the Greek Eos and Roman Aurora as central evidence for his broader theory that a great many of the world's myths could be traced back to poetic descriptions of natural phenomena, especially the sun, dawn and sky, gradually forgotten and mistaken by later generations for stories about literal personal gods, a school of thought historians of religion now generally call solar mythology.
Muller's specific interpretive framework, and the sweeping comparative method built on it, fell out of favour among later generations of scholars, who found his approach too quick to reduce every mythological figure to a nature-allegory and too confident in reconstructing lost original meanings from fragmentary comparative evidence, and comparative mythology as a discipline moved toward more cautious, linguistically grounded methods in the twentieth century. Even so, the Ushas material Muller leaned on so heavily has held up unusually well by the standards of his own broader programme, since the cognate relationship between Ushas, Eos and Aurora rests on solid, independently verifiable historical linguistics rather than his more speculative interpretive superstructure, so Ushas today occupies an unusual position in the field's history, a case study once used to support a largely abandoned theory, whose own underlying philological evidence remains as sound as when Muller first cited it.