Pudgala is the Jain term for matter, the only ajīva substance with form, colour, taste, smell and touch. Its atoms combine into gross bodies and into subtle particles of karma. Jainism thus treats karma not as an abstract law but as a fine material stuff that clings to the soul through passion and activity.
Pudgala
Matter in Jain metaphysics, made of atoms, including the subtle karmic matter that binds the soul.
Also: Pudgala, matter