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... first published in 1842, and widely regarded as an exemplar of 19th-century Russian literature. The novel chronicles the travels and adventures of Pavel Ivanovich Chichikov and the people whom he encounters. These people typify the Russian middle aristocracy of the time. Gogol himself saw his work as an "epic poem in prose", and within the book characterised it as a "poem in prose". Gogol intended the novel to be the first part of a three-volume work, but burned the manuscript of the second part shortly before his death.

In the Russian Empire, before the emancipation of the serfs in 1861, landowners had the right to own serfs to farm their land. Serfs were for most purposes considered the property of the landowner, who could buy, sell or mortgage them, as any other chattel. To count serfs (and people in general), the classifier "soul" was used: e.g., "six souls of serfs". The plot of the novel relies on "dead souls" (i.e., "dead serfs" ) which are still accounted for in property registers. On another level, the title refers to the "dead souls" of Gogol's characters, all of which represent different aspects of poshlost (a Russian noun rendered as "commonplace, vulgarity", moral and spiritual, with overtones of middle-class pretentiousness, fake significance and philistinism).

Dead Souls has been compared to Miguel Cervantes' Don Quixote and Charles Dickens' The Pickwick Papers. The plot for the novel was suggested by Gogol's friend Alexander Pushkin.

Although the townspeople Chichikov comes across are gross caricatures, they are not flat stereotypes by any means. Instead, each is neurotically individual, combining the official failings that Gogol typically satirizes (greed, corruption, paranoia) with a curious set of personal quirks.