God is an indivisible, unknowable unity (Tawhid). The cosmos emanates through five cosmic principles: Universal Mind (al-Aql), Universal Soul, the Word, the Precedent, and the Immanent. Influenced by Neoplatonism and Gnosticism. God manifested in human form through al-Hakim bi-Amr Allah.

Seven duties including monotheism, rejection of unbelief, truthfulness, and mutual aid. Epistles of Wisdom guide the initiated (uqqal).

To achieve spiritual purification through successive reincarnations until the soul achieves unity with the Divine Mind. Ethical living and gnosis (spiritual knowledge) are the paths. Only the initiated (uqqal) have access to full religious knowledge.

Suffering results from the soul's distance from divine unity and from moral failures across incarnations. God's acts must be accepted whether good or ill. Evil is deviation from unity, not an independent force.

Al-Hakim bi-Amr Allah went into occultation in 1021 CE and will return at the end of times to judge the world and establish a golden age. Cyclical history moves through periods of concealment and revelation. Souls that achieve purification unite with the Divine.