A unifying vision between Samsara and Nirvana has been presented in this study by placing human beings at the centre of the universe. Once this is accepted, the role of God turns to be nothing. This fact is not acceptable to most of the schools of Indian philosophy because of their strong faith in Brahman (God) as the creator of the universe. In that, this study raises the fundamental question. Why Brahman, being the creator, sustainer and dissolver of the universe, has taken such a long time of more than three billion years after the solar system to provide the conditions for the evolution of human life? Since the first cause of universe is the most difficult question, it is suggested to see the creator on the creation itself. An inference has been drawn that the action (karma) of human beings cannot be treated as ignorance, once it is accepted that human beings are at the centre of the universe. We human beings have nothing else except the freedom of action (karma). In fact, karma itself is freedom. This volume, in a way, an offshoot of the author’s earlier work, Science of Consciousness draws the inferences based on the different systems of Indian philosophy and the philosophy of the West.