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Moral Responsibility accumulated karmas which had not yet ripened to the stage of giving their fruits of enjoyment or suffering.
When all the impurities (mala) are removed and a person is liberated, he can in that state of liberation enjoy all blissful experiences and all kinds of powers, except the power of creating the universe. He can remain without a body and enjoy all happiness through his mind alone, or he can at one and the same time animate or recreate many spiritual bodies which transcend the laws of prakrti, and through them enjoy any happiness that he wishes to have. In no case, however, is he at that stage brought under the law of karma to suffer the cycles of birth and rebirth, but remains absolutely free in himself in tune with the Lord Siva, with whom he may participate in all kinds of pleasurable experiences. He thus retains his personality and power of enjoying pleasures. He does this only through his mind or through his immaterial body and senses. His experiences would no longer be of the type of the experiences of normal persons, who utilise experiences for attaining particular ends. His experience of the world would be a vision of it as being of the nature of Brahman?.
i Srikantha's bhāsya on Brahma-sūtra, IV. I. 19. 2 Srikantha's bhāsya on Brahma-sūtra, IV. 4. 17-22.