Dravya

[5] They are believed to be eternal, and the ontological building blocks that constitute and explain all existence, whether perceived or not.

[5][6] According to both Śvētāmbara and Digambara traditions of Jainism, there are six eternal substances in existence: Soul (jiva), Matter (pudgala), Space (akasha), motion (Dharma) and rest (Adharma) and "Time" (kala).

[5][14] Jiva consists of pure consciousness in the Jain thought, has innate "free will" that causes it to act but is believed to be intangible and formless.

[15] The soul has the potential to reach omniscience and eternal bliss, and end the cycles of rebirth and associated suffering, which is the goal of Jain spirituality.

It is the enjoyer (of its actions), located in the world of rebirth (samsara) (or) emancipated (moksa) (and) has the intrinsic movement upwards.The qualities of the soul are chetana (consciousness) and upyoga (knowledge and perception).

[20] Jivas are further classified in Jain philosophy by an assigned number of senses which range from one to five sensory organs.

[20] Inert world such as air, fire or clod of dirt, considered non-sensate in contemporary science, are asserted in historic texts of Jainism to be living and with sensory powers.

[7] Souls reside in bodies and journey endlessly through saṃsāra (that is, realms of existence through cycles of rebirths and redeaths).

[23] Life processes such as breath means of knowledge such as language, all emotional and biological experiences such as pleasure and pain are all believed in Jainism to be made of pudgala (matter).

These interact with tattva or reality to create, bind, destroy or unbind karma particles to the soul.

[24][25] According to Dundas, Dharma as a metaphysical substance in Jain philosophy may be understood as "that which carries" instead of the literal sense of ordinary physical motion.

It possesses at all times four qualities, namely, a color (varna), a taste (rasa), a smell (gandha), and a certain kind of palpability (sparsha, touch).

Champat Rai Jain in his book The Key of Knowledge wrote:[30] ...As a substance which assists other things in performing their 'temporal' gyrations, Time can be conceived only in the form of whirling posts.

That these whirling posts, as we have called the units of Time, cannot, in any manner, be conceived as parts of the substances that revolve around them, is obvious from the fact that they are necessary for the continuance of all other substances, including souls and atoms of matter which are simple ultimate units, and cannot be imagined as carrying a pin each to revolve upon.