Jiva is the soul or the eternal spirit of the human being. This philosophy is mentioned in Hinduism and Jainism.

The Jiva never dies and survive after the death. Jiva is like atma. On one hand atma refers to the self, but on the other jiva refers to a living being. The word, `jiva` is derived from the Sanskrit word `jivas` meaning to breath that is to be alive.

The Bhagavata Gita affirms that `jiva` is unchallengeable, perpetual, and indestructible. Jiva is not a substance of the Prakriti or the material world but of a higher `spiritual` nature. When a living being dies then jiva leaves that body and takes a new physical body depending on karma. Jiva is said to have three goals. First is the liberation from material existence, moksha. Then is the Bhakti, obtaining pure love of God. The last goal is jivanmukta which means becoming liberated from the happiness and distress of the world, while still being existent within it.

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