The current theology of sacred music was developed in the Magisterium of the Church, especially from the Pontificate of Pius X, with the Motu Proprio Tra le sollecitudini, to the Second Vatican Council. Starting from a vision of the Conciliar Liturgical Reform, seen as continuity with the past, the hermeneutics of continuity of Benedict XVI, we point to a theology of sacred music that is based on the renewal and, at the same time, on the conservation of the Church s musical heritage. Therefore, we conclude that today s sacred music must have as its principles active participation, ministeriality and inculturation in the vernacular language, without dispensing with Gregorian chant and sacred polyphony as aesthetic and theological models of Divine Worship music.