In order to refine existing theories of beliefs, attention is given to the ontology of beliefs, in particular how a belief can be seen as a mental object or a mental process. The analysis focuses on some central aspects of beliefs; unconsciousness, contextualization, and creation and change of beliefs, but also relates to research methodology. Through the analysis, the creation of belief is highlighted as a central aspect for more in-depth theories of beliefs. The outline of a theoretical framework is described – a framework that has the benefit of creating a coherent integration of all different aspects discussed, and which can also be used as a framework when designing and analyzing methods for empirical research.