Eshelby's theories on the nature of the disturbance strains due to polynomial eigenstrains inside an isotropic ellipsoidal inclusion, and the form of homogenizing eigenstrains corresponding to remote polynomial loadings in the equivalent inclusion method (EIM) are not valid for spherically anisotropic inclusions and inhomogeneities. Materials with spherically anisotropic behavior are frequently encountered in nature, for example, some graphite particles or polyethylene spherulites. Moreover, multi-inclusions/inhomogeneities/inhomogeneous inclusions have abundant engineering and scientific applications and their exact theoretical treatment would be of great value. The present work is devoted to the development of a mathematical framework for the exact treatment of a spherical multi-inhomogeneous inclusion with spherically anisotropic constituents embedded in an unbounded isotropic matrix. The formulations herein are based on tensor spherical harmonics having orthogonality and completeness properties. For polynomial eigenstrain field and remote applied loading, several theorems on the exact closed-form expressions of the elastic fields associated with the matrix and all the phases of the inhomogeneous inclusion are stated and proved. Several classes of impotent eigenstrain fields associated to a generally anisotropic inclusion as well as isotropic and spherically anisotropic multi-inclusions are also introduced. The presented theories are useful for obtaining highly accurate solutions of desired accuracy when the constituent phases of the multi-inhomogeneous inclusion are made of functionally graded materials (FGMs).