1) Ascites refers to the accumulation of fluid in the peritoneal cavity, most commonly caused by cirrhosis of the liver. 2) Cirrhosis leads to portal hypertension and sodium retention, causing excess fluid to accumulate in the peritoneal space. 3) Clinical features include abdominal distention and shortness of breath. Diagnostic paracentesis helps determine the cause by examining fluid characteristics and serum-ascites albumin gradient.