The sources of A Program in Miracles may be followed back to the cooperation between two individuals, Helen Schucman and Bill Thetford, equally of whom were outstanding psychologists and researchers. The course's inception happened in the first 1960s when Schucman, who was a clinical and study psychiatrist at Columbia University's University of Physicians and Surgeons, began to have some internal dictations. She described these dictations as coming from an interior voice that recognized itself as Jesus Christ. Schucman originally resisted these experiences, but with Thetford's inspiration, she began transcribing the communications she received.

Around a period of seven years, Schucman transcribed what would become A Course in Miracles, amounting to three amounts: the Text, the Workbook for acim, and the Information for Teachers. The Text sits out the theoretical foundation of the program, elaborating on the key ideas and principles. The Workbook for Pupils contains 365 instructions, one for each day of the entire year, designed to guide the audience via a day-to-day training of applying the course's teachings. The Information for Educators provides more advice on the best way to understand and train the concepts of A Class in Miracles to others.

One of the key subjects of A Program in Miracles is the thought of forgiveness. The program shows that true forgiveness is the important thing to inner peace and awareness to one's divine nature. Based on their teachings, forgiveness is not merely a moral or ethical practice but a fundamental shift in perception. It involves letting get of judgments, grievances, and the perception of crime, and as an alternative, seeing the entire world and oneself through the lens of love and acceptance. A Class in Miracles stresses that true forgiveness contributes to the acceptance that individuals are typical interconnected and that divorce from one another is definitely an illusion.

Still another substantial facet of A Program in Miracles is its metaphysical foundation. The program presents a dualistic see of reality, unique between the confidence, which shows divorce, fear, and illusions, and the Holy Soul, which symbolizes love, reality, and religious guidance. It shows that the vanity is the foundation of putting up with and conflict, as the Sacred Heart provides a pathway to therapeutic and awakening. The goal of the class is to simply help individuals transcend the ego's restricted perception and arrange with the Sacred Spirit's guidance.