Jiva
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In Hinduism and Jainism, a jiva is the immortal essence of a living being, subject to maya. A jiva that is free of maya, i.e. is not tied to a body or earthly existence in any way, is called ătmă.
The vedic concept of jiva is analogous, but by no means identical, to the concept of soul as presented in Abrahamic religions, and the Sanskrit word "jiva" is therefore best left untranslated.
Evolution of the jiva
The jiva is believed to evolve through many incarnations from mineral to vegetable to animal kingdom, its accumulated karma determining the form of the next birth taken after each death. Many traditons hold that human existence is followed by life on other planets with higher life forms and preceded by life on "lower" planets.
Jains believe that the jiva can eventually transcend the miseries of life - often via reincarnation - thus escaping samsara, via moksha. In order to accomplish this, one should strive to avoid materialism and seek to "purify" one's personal ethics. One who accomplishes this, is a Jina (winner or conqueror).
Hindu beliefs are similar, but differ in the means of achieving moksha and in that the jiva is then believed to reside with God.
See also: Tirthankara