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MakeAspirit So the idea is that they get people in by paying for an 'audit' which functions kind of like a therapy session in an attempt to 'clear' themselves of negative things called thetans. You go through repeated auditing sessions for more and more money to clear more and more thetans.
However as you get deeper, the church does the cult thing. It consumes your life, takes your money, and encourages you to cut off ties from everyone else. They've done horrible things to people to keep them in once they go too far.
And when you get to a deep enough level, they tell you what the thetans are, which is alien souls that were blown up by H-bombs near a volcano that are now attached to humans you need to get rid of through auditing sessions. And as you go through more sessions you get Godlike powers.
The guy who made SCientology was a bad science fiction writer. And it shows, lol.