Can't seem to find anything concrete, I hear that reincarnation has something to do with it. But what do they think caused life to exist?
Whatever LRH dreamed up... wrote some good scifi stuff though.
Just to bump geeky1965's suggestion: watch the SouthPark YouTube bit below. (I think the YouTube poster had to break it up into several 30 second videos to get around YouTube's copyright infringement detection.)
L. Ron Hubbard was a science fiction writer and con-man. He created the religion for tax evasion purposes. There's a lot of documentaries about people who have left Scientology - even if it meant that they would be harassed in their "new life" by Scientologists and that their friends and family who are still members would totally cut ties and disown them.
Here is Jamie DeWolf's spoken word. He is L. Ron Hubbarb's great grandson.
If you can, watch Louis Theroux's "My Scientology Movie". It details the experiences of high-profile and ex-Scientology officer, Mark Rathbun.
Back I the day, I attended a few of their "clearing out sessions'...under deep relaxation, a counselor with help you regress back to as far as you can go (memories). Even other life times. And, you keep doing this until you are supposedly 'cleared!' I only went there a few times, becsuse it felt like being in an occult to me (never been in one except my religion was one of sorts). It seemed seductive to me, I guess I have always resisted seduction (lol).
Scientology by its very nature is about secrecy. If you can catch it, watch Leah Remini's A&E show, "Scientology and the Aftermath." It's an eye-opener. [aetv.com]. Also check out Paul Haggis' documentary, "Going Clear." Both of them are famous ex-Scientologists who have been speaking out about what really goes on there.