The therapy believes that the body is governed by the opposite poles of positive and negative. The energy flow is governed by five energy centres in the body called chakras that are like energy substations constantly working to replenish energy and generate it through the whole person. The energy received flows from and to one energy source at the brain in three currents known as gunas: negative, positive and neutral. The positive and negative gunas spiral down either side of the spine and where they cross, create a whirl of energy that is a chakra.

The five elements of ether, air, fire, water and earth governs the quality of the energy in each chakra and its corresponding body parts. Ether, air, fire, water and earth govern the throat chakra, heart chakra, solar plexus and the pelvis, respectively. For example, the air element, which is focused in the heart, governs the respiratory system, heart, shoulders, skin, kidneys, lungs and colon and also the thought processes.

The role of polarity therapy is not only to unblock the energy, but also to resolve the problems that created these blockages.