Ascended Masters, in the Ascended Master Teachings is derived from the Theosophical concept of Masters of the Ancient Wisdom or "Mahatmas", though they differ in important aspects. They are believed to be spiritually enlightened beings who in past incarnations were ordinary humans, but who have undergone a process of spiritual transformation originally called Initiation in Theosophy but in the Ascended Master Teachings it is referred to as Ascension.