Jain philosophy explains that seven tattva (truths or fundamental principles) constitute reality. These are:—
The knowledge of these reals is said to be essential for the liberation of the soul.
The first two are the two ontological categories of the soul jīva and the non-soul ajīva, namely the axiom that they exist. The third truth is that through the interaction, called yoga, between the two substances, soul and non-soul, karmic matter flows into the soul (āsrava), clings to it, becomes converted into karma and the fourth truth acts as a factor of bondage (bandha), restricting the manifestation of the consciousness intrinsic to it. The fifth truth states that a stoppage (saṃvara) of new karma is possible through asceticism through practice of right conduct, faith and knowledge. An intensification of asceticism burns up the existing karma – this sixth truth is expressed by the word nirjarā. The final truth is that when the soul is freed from the influence of karma, it reaches the goal of Jaina teaching, which is liberation or mokṣa. In some texts punya or spiritual merit and papa or spiritual demerit are counted among the fundamental reals. But in major Jain texts like Tattvārthasūtra the number of tattvas is seven because both punya and papa are included in āsrava or bandha. According to the Jain text, Sarvārthasiddhi, translates S.A. Jain:
Jainism believes that the souls (jīva) exist as a reality, having a separate existence from the body that houses it. Jīva is characterised by cetana (consciousness) and upayoga (knowledge and perception). Though the soul experiences both birth and death, it is neither really destroyed nor created. Decay and origin refer respectively to the disappearing of one state of soul and appearance of another state, these being merely the modes of the soul.
Ajīva are the five non-living substances that make up the universe along with the jīva. They are:
Asrava (influx of karma) refers to the influence of body and mind causing the soul to generate karma. It occurs when the karmic particles are attracted to the soul on account of vibrations created by activities of mind, speech and body.
The āsrava, that is, the influx of karmic occurs when the karmic particles are attracted to the soul on account of vibrations created by activities of mind, speech and body.Tattvārthasūtra, 6:1–2 states: "The activities of body, speech and mind is called yoga. This three-fold action results in āsrava or influx of karma." The karmic inflow on account of yoga driven by passions and emotions cause a long term inflow of karma prolonging the cycle of reincarnations. On the other hand, the karmic inflows on account of actions that are not driven by passions and emotions have only a transient, short-lived karmic effect.