1. Jiva (soul): All living beings are called Jivas. Jivas have consciousness known as the soul, which is also called the atma (soul - chetan). The soul and body are two different entities. The soul can not be reproduced. It is described as a sort of energy which is indestructible, invisible, and shapeless. Jainism divides jivas into five categories ranging from one-sensed beings to five-sensed beings. The body is merely a home for the soul. At the time of death, the soul leaves the body to occupy a new one. Tirthankaras have said that the soul has an infinite capacity to know and perceive. This capacity of the soul is not experienced in its present state, because of accumulated karmas.
2. Ajiva (non‑living matter): Anything that is not a soul is called ajiva. Ajiva does not have consciousness. Jainism divides ajiva in five broad categories: dharmastikay (medium of motion), adharmastikay (medium of rest), akashastikay (space), pudgalastikay (matter), and kala (time).
3. Punya (results of good deeds): By undertaking these wholesome activities, we acquire punya or good karmas. Such activities are: providing food or other items to the needy people, doing charity work, propagating religion, etc. When punya matures, it brings forth worldly comfort and happiness. Digambar consider "Punya" as part of Asrava.
4. Pap (results of bad deeds): By undertaking bad activities, we acquire pap or bad karmas. Such activities are: being cruel or violent, showing disrespect to parents or teachers, being angry or greedy and showing arrogance or indulging in deceit. When pap matures, it brings forth worldly suffering, misery, and unhappiness. Digambar consider "Pap" as part of Asrava.
5. Asrava (influx of karmas): The influx of karman particles to the soul is known as asrav. It is caused by wrong belief, vowlessness (observing no vows), passions, negligence, and psychophysical activities. Such an influx of karmas is facilitated by mental, verbal, or physical activities.
6. Bandh (bondage of karmas): This refers to the actual binding of karman particles to the soul. Bandh occurs, when we react to any situation with a sense of attachment or aversion.
7. Samvar (stoppage of karmas): This is the process by which the influx of karman particles is stopped. This is achieved by observing samiti (carefulness), gupti (control), ten fold yati‑dharma (monkshood), contemplating the twelve bhavanas (mental reflections), and parishaha (suffering).
8. Nirjara (eradication of karmas): The process by which we shed off karmas is called nirjara. Karmas can be shed off either by passive or active efforts. When we passively wait for karmas to mature and give their results in due time, it is called Akam Nirjara. On the other hand, if we put active efforts for karmas to mature earlier than due time, it is called Sakam Nirjara. Sakam Nirjara can be achieved by performing penance, repentance, asking for forgiveness for the discomfort or injury we might have caused to someone, meditation, etc.
9. Moksha (liberation): When we get rid of all the karmas, we attain liberation or moksha.