According to this sect it is believed that inside every living being there is a jiva (soul), which is indestructible, immaterial, and immortal. The followers of Jain religion believe that the jiva expands and contracts according to the size of the living being, but the original size remains the same. According to their beliefs, plants are also spiritually perfect living objects. Ferocious animals such as tigers and lions can have spiritual motivation to go on fasting or living on vegetarian diet and lead a non-violent life.

Karma is the real substance that flows and glues into jiva. The process is known as asrava. The physical, mental, and verbal activities cause the following karmic particles. The gluing of karmic particles to the jiva then create kashya (passion), and negative characteristics such as false beliefs, lack of discipline, and carelessness.

Tapas (meditation), the internal heat of asceticism burns away the attached karma. There are eight types of karma, which are differentiated into two groups: the harming karma and non-harming karma. Jiva seeks pleasure in material possessions, which are the causes of violent thoughts, anger and hatred. Karma colours the jiva. The violent actions caste a gloom over the jiva while gentler actions lightens it up. By destroying the main harming karmas, the other karmas can be destroyed. At death, the jiva immediately goes to its next birth. Only by getting rid of karmas, a human being can achieve moksha or salvation. — Concluded