This is the full content of the International School of Reiki Level 3 manual, version 3.1.
Some see the master level as the completion of their Reiki training. The truth is, however, that there is nothing to complete, nothing to attain, and that you will not gain anything that you did not already have. The master level of Reiki is an awakening to this truth, the realisation that we never needed to look to external sources to find joy within. We now realise the simplicity of life, and of Reiki, and delight as we partake of both.
In the first degree of Reiki, the seed was planted within you to realise that you are and always have been Reiki. The master level makes this vividly clear to you in the form of the traditional Usui Shiki Ryōhō master symbol. This empowers you to teach Reiki to other people, as well as opening you up to new healing tools, both on the treatment table and in your everyday life.