What is the Soul? All the religious- sects- institutions, establishments have different definitions about it.   Because of absence of the absolute and complete knowledge, SarvagyaDarshan they have many ambiguities. Jain Darshan is flawless by the virtue of it being Sarvagya Darshan hence the Atam Darshan mentioned here is absolute and real. Atma denotes, self! Atma and the body are different entities.  Soul is not the body and body is not the soul. Due to the Karma the body has attached itself to the soul. Once the Karma extinguishes Atma will be detached from the body lending purity to its nature. Soul had existed earlier also and is existing now too and will exists in future also; the matters of the Swaswrupi Atma and the its appearance are discussed in this book which is written by the author during the twilight years at 66 years.