Scientology is, according to its own texts, the "the study and handling of the spirit in relationship to itself, others and all of life." Scientology philosophy encompasses all aspects of life from the point of view of the spirit; including a spiritual rehabilitation philosophy and techniques, morals, ethics, detoxification, education and management.

Prime among Scientology's beliefs is: "that man is a spiritual being whose existence spans more than one life and who is endowed with abilities well beyond those which he normally considers he possesses."

Scientology believes man to be basically good and that his experiences have led him into evil; that he errs because he seeks to solve his problems by considering only his own point of view; and that man can improve to the degree he preserves his spiritual integrity and remains honest and decent.

According to the Church, the ultimate goal is: "a civilization without insanity, without criminals and without war, where the able can prosper and honest beings can have rights, and where man is free to rise to greater heights.”

The purpose of Scientology is "to know"; to achieve complete certainty of one’s spiritual existence and one’s relationship to the Supreme Being. In Scientology no one is asked to accept anything as belief or on faith; the tenets of Scientology are expected to be tested and seen to be either true or not by Scientology practitioners. "That which is true for you is what you have observed to be true." Scientology says its practice provides exact and precise methods by which a person can achieve greater spiritual awareness. [[Auditing (Scientology)| "Auditing"] and "Training" are the primary practices of Scientology.