Jon Atack wrote that Scientology is essentially anti-Christian, and "Hubbard attacked Christianity as an 'implant', and said that Christ was a fiction." Bent Corydon quoted Hubbard as stating that Christianity evolved from the "R6 Implant": "The man on the cross. There was no Christ!

R6 Implants (Incident II) The R6 Implants were the work of the Galactic Confederacy's tyrannical leader, Xenu, 75 million years ago. According to Hubbard, Xenu destroyed billions of captured subjects during Incident II by dropping them into volcanoes and attacking them with nuclear weapons.

Scientologists believe each person is an immortal being, a force that believers call a thetan. “You move up the bridge to freedom by working toward being an 'Operating Thetan,' which at the highest level transcends material law,” says David Bromley, a professor of religious studies at Virginia Commonwealth University.

Among the basic tenets of Scientology are the beliefs that human beings are immortal, that a person's life experience transcends a single lifetime, and that human beings possess infinite capabilities. Scientology presents two major divisions of the mind.