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Ascended Masters, in various descendants and offshoots of theosophy, [1] are spiritually-enlightened beings who in past incarnations were ordinary humans, but who have undergone a process of spiritual transformation. The term "Ascended Master" was first introduced to the public in 1934 with the publication of Unveiled Mysteries [2] by Guy Ballard in The "I AM" Activity.[3] This term was further popularized by The Bridge to Freedom (1951), [4] The Summit Lighthouse (1958), [5] The Temple of The Presence (1995), [6] and various other organizations.[7]

Beliefs about Ascended Masters
Originally presented by H. P. Blavatsky in the 1870s, the "Masters of Wisdom", [8] "Mahatmas" or "Elder Brothers" [9] were further developed by C. W. Leadbeater, Alice Bailey, Helena Roerich, Manly P. Hall, and many others in theosophy-based organizations, especially in the United States. They believe that Ascended Masters are individuals who were formerly embodied on the Earth and learned the lessons of life during their incarnations. They gained mastery over the limitations of the matter planes, balanced at least 51% of negative karma, and fulfilled their Dharma (Divine Plan). An Ascended Master, in such an understanding, has become God-like and a source of unconditional "Divine Love" to all life, and through the Ascension has united with his or her own "God Self", the "I AM Presence".

It is further claimed by various groups and teachers that the Ascended Masters serve as the teachers of mankind from the realms of Spirit, and that all people will eventually attain their Ascension and move forward in spiritual evolution beyond this planet. [10] According to these teachings, they remain attentive to the spiritual needs of humanity, and act to inspire and motivate its spiritual growth. In many traditions and organizations, they are considered part of the Spiritual Hierarchy for Earth, and members of the Great Brotherhood of Light, also known as the Great White Lodge or Great White Brotherhood.

Source:http://en.wikipedia.org/wiki/Ascended_master