Dravya (Hindi: द्रव्य) is a term used to refer a substance. According to the Jain philosophy, the universe is made up of six eternal substances: sentient beings or souls (jīva), non-sentient substance or matter (pudgala), principle of motion (dharma), the principle of rest (adharma), space (ākāśa) and time (kāla). The latter five are united as the ajiva (the non-living). As per the Sanskrit etymology, dravya means substances or entity, but it may also mean real or fundamental categories.
Jain philosophers distinguish a substance from a body, or thing, by declaring the former as a simple element or reality while the latter as a compound of one or more substances or atoms. They claim that there can be a partial or total destruction of a body or thing, but no substance can ever be destroyed.
According to Jain philosophy, this universe consists of infinite jivas or souls that are uncreated and always existing. There are two main categories of souls: unliberated mundane embodied souls that are still subject to transmigration and rebirths in this samsara due to karmic bondage and the liberated souls that are free from birth and death. All souls are intrinsically pure but are found in bondage with karma since beginningless time. A soul has to make efforts to eradicate the karmas attain its true and pure form.
10th-century Jain monk Nemichandra describes the soul in Dravyasamgraha:
The sentient substance (soul) is characterized by the function of understanding, is incorporeal, performs actions (doer), is co-extensive with its own body. It is the enjoyer (of its actions), located in the world of rebirth (samsara) (or) emancipated (moksa) (and) has the intrinsic movement upwards.