<![CDATA[This study aims to examine the philosophical significance of Atman in the Ngeroras Ceremony, one of the stages of Atman's perfection in Balinese Hindu tradition. The Ngeroras Ceremony is understood as a transformative rite that represents the tattwa teachings about the Atman's journey after death and the implementation of beliefs in the Five Principles, specifically Atman, Karmaphala, and Punarbhava. This research employed a qualitative approach with case study methods, participant observation, and in-depth interviews with the ceremony's organizers, priests, and family members. Data analysis was conducted through interpretive reduction, presentation, and conclusion-drawing techniques to uncover the symbols, meanings, and philosophical values ​​contained within the ritual. The results indicate that the Ngeroras Ceremony functions as a spiritual purification process that leads the Atman to a higher level of consciousness. The symbolic meanings of the ritual, such as the use of fire, light, and offerings (banten), illustrate the Atman's transformation from avidya to vidya and the return of physical elements to the universe. In addition to its theological value, Ngeroras also has a social dimension, strengthening family solidarity and fulfilling pitra rna. This research confirms that Ngeroras is not merely a traditional obligation, but a theological and philosophical practice that reflects Balinese Hindus' deep understanding of the essence of Atman and the cycle of life. Thus, this ceremony serves as a crucial medium for maintaining the continuity of Hindu teachings, values, and spirituality amidst changing times.]]>
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