Forgiveness holds a pivotal role in the teachings of ACIM. Unlike conventional notions of forgiveness, which frequently include pardoning the observed wrongdoings of the others, ACIM's forgiveness is an activity of publishing judgments and grievances used against oneself and others. It is just a recognition that the perceived sins and mistakes are seated in the illusions of the confidence, and through forgiveness, one can see beyond these illusions to the inherent purity and divinity in most being. ACIM shows that forgiveness is really a road to internal peace and the important thing to undoing the ego's hang on the mind.

The Book for Students, comprising 365 classes, is a functional guide designed to lead the student by way of a major process. Each session focuses on a particular topic, guiding the practitioner to use the teachings within their day-to-day lives. The instructions cover a wide range of topics, including belief, forgiveness, enjoy, and the character of reality. The repetitive nature of the Book is intentional, reinforcing the idea that regular exercise is necessary for the change of consciousness.

A Course in Miracles also introduces the concept of the Sacred Soul as helpful tips and intermediary between the egoic mind and the actual Self. The Holy Spirit is portrayed as a loving and nonjudgmental a course in miracles  style that assists individuals reinterpret their activities and perceptions in positioning with truth. ACIM encourages a continuing talk with the Holy Heart, seeking guidance and wisdom in every aspects of life.

One of the distinctive areas of ACIM is its utilization of Christian terminology and symbolism, which can originally lead some to sort it as a Religious text. But, the program transcends traditional spiritual limits and talks to the common maxims of spirituality. ACIM invites individuals from all faiths (or none) to embark on a journey of self-discovery and inner transformation, focusing particular knowledge around dogma.