1. There is only ONE Akaal Purkh (God).
2. There is NO other power. Akaal Purkh creates and controls everything.
3. Akaal Purkh's power, love, essence is called NAAM. The NAAM is in everything.
4. Everything happens in the WILL (HUKM) of Akaal Purkh. There is nothing outside the HUKM.
5. Human being is the most intelligent and highest form of creation. Akaal Purkh has given the human a will of its own. Thus the human can decide how to live.
6. The human can exercise this will to make decisions that can be harmful. To help him live harmoniously with the WILL of Akaal Purkh, he is given the Shabad Guru to guide him spiritually.
7. To live an active life of service, Akaal Purkh has created his own Order of Saint-Soldiers called the Guru Khalsa Panth. The human is advised to join this Order through the Pahul (Amrit) ceremony.
8. The ten Patshahian are One in spirit. That spirit or jyot now resides in the Sri Guru Granth Sahib ji. The Guru Khalsa Panth is the physical body of the Guru.
9. The Sikh has four ceremonies: naam karan, amrit sanchaar, anand kaaraj and antim ardas.
10. The soul of the Sikh attains union with Akaal Purkh while he is still living (jeewan mukt). This is attained ONLY through Grace of Akaal Purkh and not through any religious rites or rituals.
11. The bestowing of Grace on an individual is the prerogative of AKAAL PURKH. The ONLY thing a Sikh can do is Ardas. While doing Ardas for Grace, he tries to live as Akaal Purkh would want him to live.
12. To live as Akaal Purkh wishes, a Sikh reads Gurbani, discusses it, understands it, and then follows what it says in his daily life. Mechanical reading and repetition has no value.