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The **five-fold** (Panchaastikaya) **karma** (Praabhrut 323 parinaam) which are the cause of auspicious results for the soul are **dravya punya**. The **karma** (asataavedaniyaadi vishist prakriti roop parinaam) which are the cause of inauspicious results for the soul are **dravya paap**.
Thus, **karma** is described as **moort** (tangible) and **amoort** (intangible) for the soul through **vyavhaar** (conduct) and **nishchay** (certainty).