The concept of Moksha (liberation) exists in religious texts across the world. So, what exactly is Moksha? This book seeks to answer that very question. It provides the necessary background by explaining concepts such as the individual soul (*Atma*), the Supreme Soul (*Paramatma*), cosmic dissolution (*Pralaya*), partial dissolution (*Khanda Pralaya*), and absolute dissolution (*Atyantika Pralaya*). It also discusses the nature of the individual soul, how it enters the body, and the ways in which it can be liberated from the state of embodied existence (*Jiva-bhava*). It has been clearly explained that liberation is also a state of being—attaining a state free from mental modifications and attachments, remaining unattached, and the complete exhaustion of all accumulated karmic impressions related to worldly experiences constitutes the liberation of the soul. The state of freedom from birth is ultimate liberation—marking the end of birth and death. Thereafter, there is neither birth nor death.