Moksha (liberation) is the ultimate goal of a jivā (soul). So, If I've understood it correctly, when a jivā attains moksha, it is freed from the cycle of life and death, being absorbed into the 'Source'. So, it makes sense that this should be the highest goal of a jivā.
But, I'm curious to find out if this is highest level achievable by a soul. Is there anything above Moksha?
The reason why I'm intrigued is after reading the story of Dhruva, King Uttānapāda (the son of Svayambhuva Manu) and his wife Suniti (or Sunrita, the daughter of Dharma) meditated on Lord Vishnu with fierce determination.
Dhruv started his meditation, and went without food and water for six months, his mind fixed on the Lord. The austerity of his tapasya shook the heavens and the Lord appeared before him, but the child would not open his eyes because he was still merged in his inner vision of Vishnu's form described to him by Narada. Lord Vishnu had to adopt a strategy of causing that inner vision to disappear.
When Vishnu was pleased with Dhruva's tapasya and asked him to ask for a varadān (grant of wishes), Dhruv said that he (being an uneducated child) did not know how to sing the praise of Lord Vishnu, and therefore asked the varadān of a knowledge of stuti (hymn in the praise of Vishnu). Other persons would have asked for worldly or heavenly pleasures, or for moksha at most, but Dhruva had no personal desire.
Having spent a long time in the Lord's remembrance he even forgot the objective of his tapasya, and only asked for a life in memory of the Lord. Pleased by his tapasya and by his stuti, Vishnu granted his wish and further decreed that the lad would attain Dhruvapada - the state where he would become a celestial body which would not even be touched by the Maha Pralaya.
The legend of Dhruva is detailed in Vishnu Purana, Chapter XI
As evident by the above, Dhruva could have been offered Moksha, as being the ultimate goal of a soul. But, because Dhruva didn't have a desire for Moksha too, he attained a place really close to God.
So, this makes me wonder if a jivā could possible attain a similar level of God consciousness which would be revered even higher than Moksha? What if a jivā eligible for Moksha would refuse Moksha (most politely) and instead ask for something else - like being in a state of constant meditation of God in a secluded state for an indefinite period of time (Eternal devotion to God)? Would this be considered as being 'inferior' to Moksha?
Is 'Moksha' the ONLY highest achievable goal?