01. Soul. (Jiva).
Opposite to matter. Cannot be perceived by the senses. Manifests as Consciousness and Knowledge Infinite in number. There are Liberated (pure) and embodied souls. Embodied souls undergo continual birth and death.
02. Matter. (Pudgala).
Made of atoms (paramanus), are endless and subject to continuous composition and decomposition. Characterized by shape, touch, taste, smell, colour, sound and heat.
03. Motion. (Dharma).
Dharma forms the condition of motion for soul and matter. It exists, pervading the whole cosmos, It is formless, inactive, eternal and is the object of knowledge only for the omniscient.
04. Stop. (Adharma).
Adharma forms the condition of rest for soul and matter. It exists pervading the whole cosmos. It is formless inactive, eternal, and is the object of knowledge only for the omniscient.
05. Space. (Akasha).
Space contains and accommodates all souls matters and other substances.
06. Time. (Kala).
Time has an atom like constitution. Time is connected by its eternity and singularity with other substances but is separated from them as it is non spatial. It helps the other substances to undergo changes and transformations.