The science of liberation or eternal happiness is a spiritual science. However, the fundamental of this spiritual science is interrelationship between consciousness and karmic particles. Till the liberation does not occur there is continuous inflow, bondage and outflow of karmic particles in relation to soul happening every moment. The soul is a consciousness which is called Siddha in liberated form or the state without any karmic particles’ attachments. The karmic particles are subtle matter particles (Pudgal) present abundantly in the whole universe. They have affinity to bind with the soul. It is the soul who is doer, enjoyer and sufferer resulting out of interaction with karmic particles. It is also important to note that the karmic particles are influenced only by the soul to which they are attached. The play of soul with karmic particles on the pitch of lives is very important to understand the concept of 7 or 9 Tattvas. The ultimate aim is to get rid of all the karmic particles and making the soul in its purest form. It is like purifying the gold ore into pure gold.