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In the Ascended Master Teachings, Ascended Masters are believed to be spiritually enlightened beings who in past incarnations were ordinary humans, but who have undergone a series of spiritual transformations originally called initiations.
Both "Mahatmas" and "Ascended Master" are terms used in the Ascended Master Teachings. Ascended Master is based on the Theosophical concept of the Mahatma or Master of the Ancient Wisdom. However, "Mahatmas" and "Ascended Masters" are believed by some to differ in certain respects.