1. the subject authored by L. Ron Hubbard as it can be found in published books and recordings; or
2. the official organizations and the staffers and customers connected with them loosely known by the umbrella term Church of Scientology; or
3. both together.

All will be covered here. There is an article at Scientology:About with a longer explanation

Scientology founder L. Ron Hubbard described Scientology as "the Western Anglicized continuance of many earlier forms of wisdom", and cites the teachings of Jesus Christ among belief systems of those "earlier forms". Jesus is recognized in Scientology as part of its "religious heritage," and "is seen as only one of many good teachers."

Hubbard states in Volunteer Ministers Handbook: "Man is basically good but he could not attain expression of this until now. Nobody but the individual could die for his own sins -- to arrange things otherwise was to keep man in chains."

Spiritual state of Jesus

In Scientology, Jesus is classified as below the level of Operating Thetan, and a "shade above" the condition of "Clear". According to Philip R. Roberts in The Apologetics Study Bible, "Scientology's upper-level materials tout the concept of Jesus as God as being a fiction that ought to be removed by 'auditing'".

read more...

The Doctrine of Exchange is a central tenet of Scientology, which dictates that for spiritual well-being, "anytime a person receives something, he must pay something back" and balance "inflow" with "outflow". The Church of Scientology has presented this as the reason why some of its services, such as auditing (a central practice, and sometimes described as the central practice of Scientology), must never be given away, to members who are at the church, but must be paid for. This is frequently used by the Church as an explanation for the fixed pricing of its many fees.

The Church of Scientology has argued in its requests for tax exemption that Scientology courses must have fixed fees - a practice that otherwise goes against the prohibition of quid pro quo transactions in tax-exempt organizations - because of this religious doctrine

read more...

• Official website
• Official YouTube channel

Wiki's

• ScienoWiki
• Wiki Scientology