Soil organic matter (SOM) is a dynamic and complex component of soil formed from plant residues, microbial biomass, and other organic inputs. It has an immense role in improving overall soil quality. In recent decades, its importance has expanded to climate change mitigation through carbon sequestration, as SOM governs carbon storage within soils. Understanding of SOM dynamics is crucial to manage carbon sequestration efficiently. Recent advances, particularly the Microbial Efficiency-Matrix Stabilization (MEMS) framework explains the formation of stable soil carbon by emphasizing substrate efficiency and stabilization mechanism. Soil carbon is classify broadly as particulate organic matter (POM) and mineral associated organic matter (MAOM), based on their stability and turnover. The carbon saturation concept disprove the idea of unlimited carbon storage in soil. Carbon storage is largely controlled by soil texture, mineral composition and microbial efficiency.