Yiguandao centers its vision on a single, primordial source of reality, often named the Unborn or Eternal Mother, understood as the origin of all beings and the ultimate ground of existence. All souls are regarded as her children, temporarily caught in the cycles of birth, death, and rebirth, yet destined to return to her realm. This return is the movement’s soteriological horizon: liberation from samsaric existence and restoration of one’s original, pure nature. The cosmos is seen as structured in interrelated realms—Heaven, Earth, and Humanity—whose harmony reflects the proper alignment of human conduct with the transcendent source.

A distinctive feature of Yiguandao is its syncretic reading of the great religious traditions. Confucianism, Taoism, and Buddhism are treated as complementary expressions of a single Dao, with Confucianism providing the ethical framework, Taoism the cosmological and self-cultivation insights, and Buddhism the doctrines of karma, rebirth, and liberation. Other world sages and religions are likewise viewed as diverse manifestations of the same fundamental truth, each bearing partial revelation of the one Way. This universalist stance undergirds a strong respect for multiple scriptures and teachings, while still affirming a particular revelatory role for Yiguandao in the present age.

Yiguandao also articulates a theology of history in terms of successive periods of revelation and salvation. Earlier eras are associated with ancient sages and with figures such as the Buddha and Laozi, while the current period is regarded as a final dispensation in which a last, universal opportunity for salvation is opened. Within this framework, formal initiation into the Dao becomes crucial: through a specific lineage of transmission, adherents receive sacred elements often called the Three Treasures, including a hand seal, a mantra, and an inner method of mind cultivation. These are held to safeguard the soul’s return to the Mother when combined with sincere ethical practice.

Moral and ritual life are not peripheral but central to this path. Practitioners emphasize Confucian virtues such as filial piety, honesty, and benevolence, together with Buddhist compassion and a Taoist sense of naturalness, as means of uncovering the original, luminous nature obscured by desire and ignorance. Vegetarianism is widely practiced as an expression of nonviolence and compassion, and ritual life may include chanting, meditation, ceremonial worship, and acts of charity and community service. Ancestral veneration and concern for the welfare of deceased souls further extend this ethic of care beyond the visible world, aligning personal cultivation with a broader vision of universal salvation and the ultimate reunion of all beings with the Eternal Mother.