In the 1870s, Helen P Blavatsky originally presented the "Masters of Wisdom". This was further developed by Alice Bailey, Manly P Hall, and others. Later, theosophical organizations developed the concept of "Ascended Masters". They are believed to be spiritually enlightened beings who, past incarnations were ordinary humans, but who have undergone a process of spiritual transformation. It's claimed that the Ascended Masters serve as mankind's teachers from the Spirit realms, and eventually all people will attain their Ascension" and evolve spiritually beyond Earth. Through Ascension, a person unites with his or her own "God Self", also known as the "I AM Presence."
Partridge, Christopher; "New Religions: A Guide: New Religious Movements, Sects and Alternative Spiritualities;" Oxford University Press, USA (2004)
Blavatsky, Helena Petrovna; "The Secret Doctrine: The Synthesis of Science, Religion, and Philosophy;" Theosophical Publishing House (1888)