Pudgala in the context of "Pancastikayasara"

Dravya (Sanskrit: द्रव्य) means substance or entity. 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 dravya can ever be destroyed. The Vaisheshika school of Indian philosophy also deals with a concept of dravya.

Dravyasaṃgraha (Devnagari: द्रव्यसंग्रह) (Compendium of substances) is a 10th-century Jain text in Jain Sauraseni Prakrit by Acharya Nemicandra belonging to the Digambara Jain tradition. It is a composition of 58 gathas (verses) giving an exposition of the six dravyas (substances) that characterize the Jain view of the world: sentient (jīva), non-sentient (pudgala), principle of motion (dharma), principle of rest (adharma), space (ākāśa) and time (kāla). It is one of the most important Jain works and has gained widespread popularity. Dravyasaṃgraha has played an important role in Jain education and is often memorized because of its comprehensiveness as well as brevity.