ILM provides teachings and exercises in two main areas: practicing the Inner Spiritual Path of meditation, and comprehending the principles of karma and freedom of choice. Some of ILM's teachings in these areas are briefly described below.

Creation and The Levels of Life
All of Creation is a oneness, with levels that differ in their rates of vibration and are organized into the higher and lower realms; the lower realms are characterized by time, space, and the laws of karma, whereas the higher realms are characterized by inherent oneness, freedom, loving and bliss.

The "Lower Realms":

• the Physical realm, which is the realm of physical matter;
• the Astral realm – the realm of creative imagination;
• the Causal realm – the realm of emotion;
• the Mental realm – the realm of the mind (of intellect and conscious knowing);
• the Etheric realm – the realm of unconsciousness which insulates the lower from the higher realms (also known as "the void").

In contrast to these five lower realms, the realms of Spirit are permanent and eternal, and characterized only by loving and bliss. When our consciousness is elevated to this level of awareness, the oneness of all things "with one another and with God" is directly experienced and known. 

The "Higher, or Spiritual Realms":

• the Soul realm, which is the home of Soul;
• the many realms of pure Spirit, which lie beyond the Soul realm.
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