The belief construction is a fundamental technique for transforming partially observable systems to fully observable ones while preserving the relevant semantics. It plays a central role in the analysis of partially observable systems, in particular partially observable Markov decision processes (POMDPs), which is a central model in artificial intelligence and formal verification. In this paper, we develop a coalgebraic framework for the belief construction. To handle observations categorically, we lift a monad to slice categories and introduce a belief decomposition that reorganizes states according to their observations. This allows us to introduce a coalgebraic generalization of the belief construction, obtained by combining the belief decomposition with the coalgebraic determinization of Silva, Bonchi, Bonsangue, and Rutten. In this framework, we show that the semantics of a partially observable system coincides with that of the corresponding belief coalgebra. We then study when the latter further agrees with the semantics of its fully observable counterpart, and use this to identify conditions under which the semantics of a partially observable system coincides with that of the corresponding fully observable belief system. As consequences, we recover the standard equivalence between POMDPs and belief MDPs, and obtain a new equivalence result for weighted transition systems with the semimodule monad.

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