In theosophy and anthroposophy, the Akashic records are a compendium of all human events, thoughts, words, emotions and intent ever to have occurred in the past, present or future. They are believed by theosophists to be encoded in a non-physical plane of existence known as the etheric plane. There are anecdotal accounts ( i.e., evidence collected in a casual or informal manner and relying heavily or entirely on personal testimony) but no scientific evidence for the existence of the Akashic records.

Akasha (ākāśa is the Sanskrit word for "aether" or "atmosphere". Also, in Hindi, Akash means "sky" or "heaven".

"Indestructible tablets of the astral light" recording both the past and future of human thought and action.

The akashic record is like an immense photographic film, registering all the desires and earth experiences of our planet. Those who perceive it will see pictured thereon: The life experiences of every human being since time began, the reactions to experience of the entire animal kingdom, the aggregation of the thought-forms of a karmic nature (based on desire) of every human unit throughout time. Herein lies the great deception of the records. Only a trained occultist can distinguish between actual experience and those astral pictures created by imagination and keen desire. ~ Alice A. Bailey wrote in her book Light of the Soul.

The term aether (also written as "ether") was adopted from ancient Greek philosophy and science into Victorian physics (see Luminiferous aether) and utilised by Madame Blavatsky to correspond to akasha, the fifth element (quintessence) of Hindu metaphysics.

The Greek word aither derives from an Indo-European root aith- ("burn, shine").