In Usui Mikao's commentaries it shows that he had developed Reiki into seven levels, each containing three levels. The First level, which was intended for lay practitioners of any faith, became what is now known as the Western  First Degree, Second Degree and Masters.

In the first level, the healing energy is designed to calm the body and mind so that the body's own natural healing abilities may prosper. Usui stated that this level: "summons the power to bestow the simple pacification, called the Soothing Hand. It helps to pacify, heal and soothe. It does not address the activity of healing in a direct manner. It addresses it indirectly by increasing the body's energy, by relaxing the nervous tension in the body and by pacifying the upset imbalances."

The First Level involves the use of 'very simple symbols and very simple initiations' which he developed for the use of anyone of any faith. Many spiritual practices contain parts that are secularised for the layperson to enhance an aspect of their worldly life. The difference is intent between the secular and religious context. In the secular context the goal is to enhance an aspect of worldly existence, in this case health, while in the religious context it is to enhance meditation and lead one toward enlightenment. From a Buddhist standpoint, healing is considered a worldly pursuit - important on a relative, worldly level - but ultimately not important since our bodies are impermanent.

Dr Hayashi in his clinic in Tokyo further developed this secular healing aspect of Reiki. Hayashi developed a systematic treatment plan and trained many practitioners in the healing methods. His clinic became renowned for its success in treating every type of illness. He formed the Reiki Practitioners Study Group, which continued to perfect and develop the treatment methods. Manuals from this study group still exist.

It was this hands-on healing aspect of Reiki that was passed on to a Japanese American Hawayo Takata, who then brought these teachings to the US in the 1930's. Her teachings and lineage are well known here, however, the practices contained in the upper six levels remained in Japan until very recently and were given only to those who showed commitment and discipline in practicing Vajrayana.

Dr Usui died in 1926 and was cremated as is usual with Japanese customs. His ashes are still reposing on an altar in a Temple in Japan, safe from prying eyes and the hands of Westerners or those who might wish 'to make a show' of them. He died as he had lived, a devout and saintly Japanese Buddhist. Before he died he gave the Soke-Dai his notes and instructions to preserve them at all costs for a time to come when he foresaw their use in the world.