They are a dimension of consciousness that contains a vibrational record of every soul and its journey. This vibrational body exists everywhere and is completely available at all times and in all places. This body of knowledge contains everything that every soul has ever thought, said and done over the course of its existence as well as all future possibilities. To put it into laymans terms try and imagine a very old library with shelves going on for ever with shelves occupied by books detailing the lives of every soul that has ever lived.
What it boils down to is that this is a realm of the unseen world that we humans can identify and experience through its qualities, characteristics or traits. It is a similar dimension to that of the dream state with different levels of sleep activity that humans can identify and experience.
Other dimensions of consciousness can be identified as different regions of the mind, the conscious, and subconscious and the higher mind. What they have in common is that although they are unseen we know that they exist.
Akasha is a Sanskrit word and means primary substance out of what all things are formed. When we talk about the Akasha, we are referring to energy in its earliest state before it has been directed by our thoughts and affected by our emotions in this lifetime. Although Akasha is a Sandsrit word, the Akashic Records are noted in many sacred texts.
Bible Psalm 139-16 – "You scrutinized my every action, all were recorded in your book, my days listed and determined, even before the first of them occurred." "the book in which all men's actions, good and bad are recorded, the Book of Life" New Jerusalem Bible Revelation 20:12
The Akashic Records are governed and protected by non physical Light Beings called the Lords of the Records. They ensure the safely and integrity of the records and determine who can access them and what information they can received.
From the perspective of the Records, all souls are eternal. The records hold the archive of each soul as it has existed from lifetime to lifetime as different human beings on the earth plane while evolving through time and space.
The idea of the human experience is to become in the physical the perfect self that already exists in the Akasha at soul level. The records allow us to see and register our various incarnations when we are either helped or trained how to do this.