Within Balinese Hinduism, the ideas of samsara and moksha are received through a distinctive synthesis of classical Hindu doctrines and indigenous Balinese sensibilities. Samsara is understood as the ongoing cycle of birth, death, and rebirth of the atman, shaped by karma and desire, and therefore bound up with suffering and moral consequence. This cycle is not merely abstract; it unfolds across multiple realms of existence, from lower animal forms to higher, more refined states, and is often imagined within a layered cosmos. Rebirth is closely connected to family and community, with the possibility that ancestors may return as descendants, which helps explain the strong emphasis on ancestral veneration and ritual care for the dead. Remaining in samsara entails continued exposure to impurity, obligation, and the need for ritual and ethical discipline, so that life is always lived in the shadow of both karmic responsibility and spiritual opportunity.

Moksha, or moksa in the Balinese context, is regarded as the highest spiritual goal: liberation from the cycle of samsara and union with the divine reality, often named Sang Hyang Widhi Wasa or Ida Sang Hyang Widhi Wasa. This liberation is not typically imagined as a sudden breakthrough but as the fruit of long-term spiritual refinement, accumulated over many lives. The path toward moksha is grounded in dharmic living, ritual observance, and devotion, including temple worship, meditation, and participation in the ceremonial life of the community. Fulfilling social and religious obligations, serving the temple and society, and cultivating inner purity through self-restraint and contemplative practice are all seen as integral to this journey. When moksha is attained, the soul is freed from the necessity of rebirth and no longer returns as an ancestor, instead abiding in a purified union with the divine.

In everyday religious life, the tension between samsara and moksha is lived out in a characteristically Balinese way, where individual liberation is intertwined with communal harmony and ancestral continuity. Many practitioners focus less on immediate liberation and more on generating auspicious karma, securing a favorable rebirth, and becoming honored, protective ancestors who continue to participate in the spiritual life of the family. Local deities and spirits are understood to participate in and influence this karmic process, so that ritual life becomes a complex negotiation of relationships with gods, ancestors, humans, and the natural world. Within this framework, the pursuit of moksha does not negate worldly responsibilities; rather, it is precisely through faithful engagement in dharma, ritual, and devotion that the soul is gradually prepared to transcend the cycle of samsara and realize its deepest union with the divine.