MOKSHA is destruction of SUKSHMA SHARIRA which is body of Jivatma. During destruction of SUKSHMA SHARIRA its fire component becomes separated from its air, water and earth components to merge into its space component. In other words during MOKSHA, Jivatma becomes separated from Prana, Mana and Sense to merge into Brahm resulting the release from birth–death cycle. Existence of JIVATMA remains no more in Brahmand after MOKSHA. In this way process of MOKSHA is just reverse of the process of origin of SUKSHMA SHARIRA.

PRALAYA is destruction of Brahmand in which in all the planets earth merges in water which merges in air which merges in fire of sun. In the last when condensed energy present in the centre of sun scatters to spread in space all around, sun is also destroyed. In this way process of Pralaya is just reverse of the process of origin of Brahmand (Saurmandal).

Process of MOKSHA is very difficult if not impossible because SUKSHMA SHARIRA is immortal. Neither JIVATMA wants to become separated from PRANA, MANA and SENSE nor fire component of SUKSHMA SHARIRA can be separated from its air, water and earth components. When attraction of JIVATMA towards RUPA, RASA, GANDHA, SHABDA and SPARSHA (five Tanmatras of five PANCH MAHABHUTAS–space, fire, air, water and earth constituting the world) is lost and when JIVATMA achieves victory over KAMA, KRODHA, MADA, LOBHA, MOHA and when there is extreme desire to merge into BRAHM then only JIVATMA obtains MOKSHA.