Theosophy does not assume there to be a highest God, who has created the Universe out of nothing and supplies the soul to the human being. Neither does Theosophy accept that the Universe developed in a mechanical way out of primordial matter, in which life is the consequence of the processes in matter and external influences.
Opposite to this is the fundamental thought of Theosophy:
Life or consciousness is the cause of all that exists.
This basic thought stems from the assumption that there is one omnipresent, eternal, boundless and immutable PRINCIPLE. It transcends the power of human comprehension and can only be impaired by any human expression or similitude.
This Principle of Life is the Causeless Cause of all manifested limited being. This Principle is neither a God nor a force.