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Every thing, in which life is present, is constituted by Soul and Matter together. Man, too, is constituted by Soul and Pudgala (the matter) together, as all other animate beings are, Primarily and essentially man is constituted and composed of two fundamental basic elements or essences called "Dravyas" or "Tatvas" in the Jain Philosphy. The one is the Atma-the Soul, the life, the Consciousness. The other is the Pudgalathe matter, the lifeless, the unconsciousness. The first one-the Soul, can not be seen or perceived by senses, has no material shape or body of its own except as it may exist in such shapes and forms as constituted in the shape and form of this obvious material body of all living beings.
The other one-the Pudgala-has form and shape and is visible or perceptible by senses or scientific instruments. In some forms and constitutions this too, is transparent like the atmosphere or invisible like electricity. The existence of the first-the Soul, is only established or conceived through its manifestations of life and consciousness in all beings and it can be ascertained only through rational thinking or philosophical analysis,
