- Heaven is a paradise where one enjoys a life of bliss and abundance. Depending on one's religious belief, Heaven could be divided into different levels up to seven levels for Judaism and Islam. In Baitiangong understanding, there are unlimited planes of Heaven. In the lowest plane of Heaven, the saints live in an earthlike paradise where they have to eat and work like humans. If one accumulates more merits in life, their soul will be rewarded with a higher plane of Heaven. For example, if there are a billion souls with different merits, there will be a billion planes of Heaven. Since there are no limits to one's merits, there is also no top to Heaven. Many believers questioned why GOD turn a blind eye to the savagery and inhumane acts of man. GOD created man with free consciousness giving them a choice to choose between doing good and doing evil within the limited time given to them on Earth. If they choose to succumb to their evil consciousness, they would fail in their examination in life and Hell would be their destination after death. The more sins they commit in life, the deeper down the planes of Hell they would find themselves in. As there is no cap to man's evil, there is neither a bottom to Hell too.
- Our universe is only one universe in an infinite number of universes. There is an abundance of evidence that shows different types of UFOs flying all across the globe. In Baitiangong, we accept these intelligent lifeforms as vessels for souls just as the human body is a vessel for our souls. Our souls may reincarnate into another being and live on another planet somewhere in this universe or in another universe. Our souls, therefore, are temporarily borrowing our human bodies with our present gender, ethnicity and appearance.
- We are souls created by the CREATOR and we will keep reincarnating until we finally pass our examination in life and we die to live in Heaven. Xian Sheng, Jesus and Prophet Muhammad are not souls like us as they are part of the Divine community of Disciples, Messengers, Angels and etc. created by the CREATOR at the beginning of creation. We would never fully comprehend the extent of their duties but we know one of their duties involved incarnating as a human to guide humans to realise the existence of the CREATOR and to pray to the CREATOR to save their own souls.
- Xian Sheng asked the CREATOR a series of questions after he started to experience the Spiritual Revelations that led him to know that he is the Disciple of GOD and the Deliverer of all unclean spirits. Xian Sheng came from the Plane of Nothing.
- Most of the souls are likely created long ago with the majority of humans on Earth reincarnated from Hell as those who have passed their examination in life are living in Heaven. As creation is an ongoing process, new souls are being created and some will be born on Earth to undergo their examination in life. Some souls may also come from Limbo as these souls have more merits than demerits but they did not realise the existence of the CREATOR and therefore did not have the opportunity to pray to the CREATOR. In Limbo, they are given the opportunity to do what they failed to do in their previous life. Xian Sheng said that this Earth could be our Limbo and all we have to do is to pray to the CREATOR and we would be able to go to Heaven. Some souls died prematurely during their examination in life and would be reincarnated immediately to continue with their examination in life. Similar to Xian Sheng, Jesus and Prophet Muhammad who came to Earth, angels and even saints could incarnate as humans on Earth to perform a certain task. The 0.1% of humans, therefore, consist of newly created souls, souls that failed to go to Heaven from Limbo, souls that reincarnate immediately and Divine beings with a certain task to perform.
- Praying to the CREATOR is a passport for the soul to go to Heaven. Xian Sheng may have handed us our passports but we still have to meet the prerequisite which is to get more merits than demerits in life. Praying to the CREATOR obediently and faithfully does not guarantee a place in Heaven as a Voice in the past told Xian Sheng that not even 10% of Baitiangong followers pray to the CREATOR with their mind, body and soul. This meant that followers need to use their minds to think and understand Xian Sheng's teachings, to fear nothing except the CREATOR, and their bodies to see good, hear good, speak good and do good according to Xian Sheng's advice and instructions so that their souls would also pray to the CREATOR. If one's soul prays to the CREATOR, then there is hope as the soul is the driver to steer us on the path to Heaven.
- Wandering souls or more popularly called ghosts exist in the spiritual dimension parallel to Earth and cannot be seen by our normal vision. However, some people can see wandering souls, as their eyesight vibration is compatible with them. Most would report seeing horrible spectres due to the extreme suffering the wandering soul have to endure. Wandering souls committed a serious sin by ending their examination in life by committing suicide that they do not deserve to go to Hell. They remained on the Earth to suffer for thousands of years. People who died, but are so full of hatred to the extent of taking revenge upon their deaths are also doomed to be wandering souls. Wandering souls exist alongside us but they are unable to do the things they once did when they were alive. They can see people, but cannot interact with them and therefore, experience extreme loneliness and rejection. They can see food, but cannot eat and drink and therefore experience extreme pangs of hunger. However, they can experience pain from people or objects bumping into them, the searing heat of the sun, the coldness of the winters, the rain and all other environmental factors. They will also experience how they died multiple times over. For example, people that commit suicide by hanging from a rope will find themselves pulling the noose over their head again and again to relive the pain of dying countless times. These wandering souls will eventually go to Hell to accept the punishment for their other sins.