Jīva or Ātman is a philosophical term used within Jainism to identify the soul. As per Jain cosmology, jīva or soul is the principle of sentience and is one of the tattvas or one of the fundamental substances forming part of the universe. The Jain metaphysics, states Jagmanderlal Jaini, divides the universe into two independent, everlasting, co-existing and uncreated categories called the jiva (soul) and the ajiva. This basic premise of Jainism makes it a dualistic philosophy. The jiva, according to Jainism, is an essential part of how the process of karma, rebirth and the process of liberation from rebirth works.

Dravya 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. As per the Sanskrit etymology, dravya means substances or entity, but it may also mean real or fundamental categories.