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Today's Unitarian Universalism centers its sacred narratives on the cycle of the seasons and the hope for "onward and upward" progress of both individuals and society.

Although opinions vary, most contemporary Unitarian Universalists hesitate to speak of an omnipotent, anthropomorphic deity, believing instead that this world is itself imbued with the divine. They honor Jesus as a great teacher and leader, and they accord this status to other religious leaders or founders as well.

Unitarian Universalists believe in the "inherent dignity and worth of every human person," meaning that every person partakes in the divine essence. The purpose of existence is to live up to the high demands of this self-understanding.

Unitarian Universalism has no single theology of pain, evil, or suffering, and the religion's liberal optimism creates a focus on the alleviation of suffering rather than illumination of its cause.

In keeping with the tradition’s theological diversity, Unitarian Universalists may believe in everything from heaven to reincarnation to the continuation of the dead in the memories of those still living, among other possibilities.