Muktinath is a Vishnu temple sacred to both Hindus and Buddhists. It is located in Muktinath Valley at the foot of the Thorong La mountain pass in Mustang, Nepal. It is one of the world's highest temples (3,800 m). Within Hinduism, it is one of the 108 Divya Desams and the only Divya Desam located outside India. It is known as Mukti Kshetra, which literally means the 'liberation arena' (moksha) and is one of the Char Dhams in Nepal.
This temple is considered to be the 106th of the 108 Divya Desam considered sacred by the Sri Vaishnava sect. Its ancient name in Sri Vaishnava literature is Tiru Shaligramam. The Gandaki river, which flows nearby, is considered to be the only source of the shaligrama shila, the non-anthropomorphic representation of Vishnu.
Buddhists call it Chumig Gyatsa, which in Tibetan means "Hundred Waters". For Tibetan Buddhists, Muktinath is an important place for dakinis, goddesses known as Sky Dancers, and one of the 24 Tantric places. They understand the murti to be a manifestation of Avalokiteśvara, who embodies the compassion of all Buddhas.
The site is close to the village of Ranipauwa, which is sometimes mistakenly called Muktinath.
The Tibetan Buddhist tradition states that Guru Rinpoche, also known as Padmasambhava, the founder of Tibetan Buddhism, meditated at Muktinath on his way to Tibet. This temple is praised by many saints of the Hindu tradition. Scripts narrating the temple's importance are available in the Vishnu Purana with the Gandaki Mahatmya.
The waterway downstream from Muktinath along Kali Gandaki is the source of the shilas or shaligramas that are required to establish a temple of Vishnu. It is considered one of the holiest places of pilgrimage for Hindus and Buddhists.
It has 108 water springs, a number that carries great significance in Hindu philosophy. As an example of the mystery surrounding the number 108, Hindu astrology mentions 12 zodiacs (rashi) and nine planets (navagraha), giving a total of 108 combinations.