‘THE CATHOLIC Church and I agree to disagree. I go to church every Sunday. But I don’t go to denounce homosexuals or to tell women that abortion is murder.

I’m there for God.” So says director Kevin Smith, whose controversial religious satire, “Dogma” once a Miramax film -will soon open under the aegis of Lions Gate. This indie studio is not associated, as Miramax is, with a conglomerate, corporate giant like Disney. Then, there is all the baggage that goes along with the Mouse Studio -theme parks, commercial tie-ins, toys and a tradition of fairly strict “family values.” As Smith observed, “When the stuff over ‘Dogma’ first came up, it wasn’t because the Catholic League was mad at me, or the film. They were mad at Disney.” And apparently, the volume of life-threatening mail was enough to scare off Miramax. (The movie was pitched to other studios earlier this year at Cannes.) “Dogma” is an outrageous satire (singer Alanis Morissette as God!) and it will offend many people. But many others might come to agree with Smith, who says his movie is “steeped in faith” and rife in the mysteries, beauties, puzzlements and the doctrines of the Catholic faith. Whatever -it ain’t “The Song of Bernadette.” The film is also fairlybloody, which may raise more ire and concern than any perceived religious offense. But Smith says, “I’m really not a terribly accomplished director. I can’t do some magnificent ‘ballet of violence’ the way some can. Basically, the violence happens off-screen, and I cut to the aftermath.” The movie features terrific performances byLinda Fiorentino, Matt Damon, Chris Rock, Janeane Garofalo, Salma Hayek, and above all, Ben Affleck. (Matt and Ben play earthbound angels looking for heaven’s door.) Affleck, so sexy on the cover of this month’s Vanity Fair gives the most compelling performance of his career, “full of color and range,” as Smith says. Indeed, Smith seems to get the best out of Affleck. Prior to “Dogma,” Ben’s best performance was in Smith’s tale of sexual freedom and sexual jealousy, “Chasing Amy.” “Dogma” opens in more than 1,500 theaters Nov. 12, and premieres Oct. 4 as part of the New York Film Festival. The entire cast will join their director for that event.