The Transcendental Meditation technique is described as a mental procedure that allows the mind to quiet itself. During the initial instruction session the practitioner is given a specific sound, mantra that is personally selected by the instructor. The sound that is given has no meaning assigned to it and is utilized as a thought in the meditation process.

The TM movement deny that their teaching and technique is a philosophy or religion, saying it is a science and simple mechanical technique for physiological, psychological, and sociological benefits. This is backed up by impressive scientific reports to show TM results in better skin resistance, decreased cardiac output, faster reaction time, increased learning ability, and so on.

TM has two central doctrines, the science of Creative Intelligence (SCI) and Transcendental Meditation (TM). Creative Intelligence is the Ultimate Reality or God, though sometimes he uses "God" to describe a special consciousness below the Absolute. SCI is a form of theology. The way to transcend the outer energy and experience the inner pure energy is by Transcendental Meditation.

The ocean of pure energy has an inherent tendency to vibrate called prana which is reflected upon by karma and so creation starts with mind. The material universe is Mithya, a phenomenal existence that is neither real nor unreal. We must become aware of the Self and liberate it from bondage in the material world. There are seven states of consciousness: dreamless sleep, dream, waking, transcendental, cosmic, god, unity. He describes five paths to liberation: the psychological, the emotional, the physiological, the psycho-physiological, and the mechanical. The mechanical path or TM is the easiest and best.

The TM meditation technique is based on a mental symbol, the mantra, which is repeated for twenty minutes twice a day. Part of the mystery was thought to be that your mantra was given individually to you, but TM mantras are chosen according to the age of the adherent. And in fact there are only sixteen mantras in all. That such a simple technique could have such success shows the superficial spiritual awareness of the Westerners who through TM first encountered Eastern religion.