Jīva i.e. Living Substances :Jīva i.e. Souls - Soul (Jīva) exists as a reality, having a separate existence from the body that houses it. It is characterised by consciousness and knowledge and perception. Though the soul experiences both birth and death, it is neither really destroyed nor created. Decay and origin refer respectively to the disappearing of one state of soul and appearing of another state, these being merely the modes of the soul.
Ajīva i.e. or Non-Living Substances :
. Matter : Matter is classified as solid, liquid, gaseous, energy, fine Karmic materials and extra-fine matter i.e. ultimate particles. Ultimate particle (atoms) is the basic building block of all matter. One of the qualities of the Paramānu and Pudgala is that of permanence and indestructibility. It combines and changes its modes but its basic qualities remain the same. According to Jainism, it cannot be created nor destroyed.
Nothing in the universe is ever destroyed or created, they simply change from one form to another. Jain believe that the universe has always existed and will always exist. It is regulated by cosmic laws and kept going by its own energy processes. This concept of the universe is compatible with modern scientific thinking.