Osho's "Sex Matters" redefines societal views on sex, arguing that its repression, rather than its natural expression, leads to unhappiness and spiritual stagnation. The book presents sex as the foundation for love, a journey from lust to a higher form of love, and even spiritual enlightenment. Key examples and stories illustrate the transformative power of embracing sexual energy mindfully. Ultimately, the text encourages readers to overcome societal conditioning and guilt surrounding sex to achieve personal liberation and spiritual growth.