Ascended masters in a number of movements in the theosophical tradition are held to be spiritually enlightened beings who in past incarnations were ordinary humans, but who have undergone a series of spiritual transformations originally called initiations.

Theosophy is a religion established in the United States during the late 19th century. It was founded primarily by Helena Blavatsky and draws its teachings predominantly from Blavatsky's writings. Categorized by scholars of religion as both a new religious movement and as part of the occultist stream of Western esotericism, it draws upon both older European philosophies such as Neoplatonism and Indian originated religions such as Hinduism and Buddhism.