Two things will dictate the gravity of a beer: How much sugar is used (this includes all of the grains used) and what kind of yeast is used to ferment the beer. the gravity is partially (mostly) based on how much alcohol is in the beer and partially (minimally) based on what else is dissolved in the beer (effectively coloring, flavoring, texture, which is a byproduct of the sugars and the yeast)
The sugars can come from many sources: grains, rice, corn, kane sugar. This forms the basis of the flavor and texture of the beer.
The yeast will take the sugars, eat them and produce alcohol.
You will find that beers with a similar ABV will have a similar, but not exactly the same OG.
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