Although Roman Mithras is often considered to be of Persian origin, not least in antiquity, the assumption that Roman Mithras is specifically an outgrowth of Persian Zoroastrian culture probably cannot be sustained. The arguments against Mithras being of Zoroastrian origin are as follows:
* That the fact that the tauroctony, the myth of Mithras' slaying of a sacred bull, which is one of the central motifs of Mithraism, does not occur in either Zoroastrianism or later Persian mythology. A similar legend (see iconography below) does exist in Zoroastrianism, but Mithra does not play a role in it. Also noteworthy is the fact that the slayer is evil, while in Persian lore Mithra is good.
* In Zoroastrian angelology and Persian mythology, Korshed (middle Persian: Khur, Avestan: Hvare-khshaeta), and not Mithra, is the divinity of the sun and solar energy.
* None of the characteristic underground temples (Mithraea) have been found outside the Roman empire, or in Persia.
Although these arguments can be explained away, the common traits or the absence thereof, cannot sustain or refute the connection by themselves.