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The Law of One is a spiritual notion that can be traced to Edgar Cayce and various trance channelers.
The most important belief within the Law of One is that "All is One, One is All." Following from this, and also reflecting the Golden Rule found in most religions, the Law of One holds that each should treat others as they would want to be treated themselves. The rationale held by the Law of One is that since everyone is all ultimately One, in hurting another one is ultimately hurting oneself.
The religious texts of the Law of One are derived from most major religions, under the premise that all religious figures in the past were speaking of an aspect of the One. However, since the Law of One also holds that established religions have twisted the true meanings of received wisdom in order to exert popular control, texts that are not officially recognized by these religions may also be studied, such as gospels left out of the Bible.
Although being monotheistic as its name suggests, the Law of One also allows for the existence of all other religious deities. Believing each person to be on his or her own spiritual journey, it advises its followers to be open-minded and accepting of others' beliefs; however, conflict may still arise when dealing with the finer details and aspects of religious figures such as Jesus, as the Law of One views most established religions as being in error in some respect.
Another more recent source of channeling which directly deals with "The Law of One", (and in fact has been published as a series of books taking this name[1]), was originally known as "The Ra Material".
This consisted of a series of supposed psychic channeling's which occurred in 1981 through the work of Carla Rueckert, Jim McCarty, and Don Elkins, Ph.D,[2] who record communications with an entity which identifies itself as "Ra"; a sort of "group consciousness" from a higher dimension, who claims to have been in contact with humanity at various points over many thousands of years.
In addition to the series of books, there exists a freely available "Study Guide" which attempts to present the material in a more readable and organized format.[3]
David Wilcock is a new channeler who has been teaching the same philosophies concerning the Law of One as Cayce, and in fact there are those who believe that Wilcock could actually be the reincarnation of Cayce.
Wilcock maintains a website, Ascension2000.com[4], which explores these themes.