The Jain tattvas, or principles, are the single most important subject of Jain philosophy. It deals with the theory of karma, which provides the basis for the path of liberation. Jain literature explains nine fundamental tattvas. Without the proper knowledge of these tattvas, a person can not progress spiritually. The proper understanding of this subject brings about right faith (samyak darshana), right knowledge (samyak jnana), and right conduct to an individual. Nine Tattvas (Principles)

1. Jiva Soul or living being (Consciousness)
2. Ajiva Non living substances
3. Asrava Cause of the influx of karma
4. Bandha Bondage of karma
5. Punya* Virtue
6. Papa* Sin
7. Samvara Stoppage or arrest of the influx of karma
8. Nirjara Exhaustion of the accumulated karma
9. Moksha Total liberation from karma

* Punya and Papa are the diverse results of Asrava and Bandh. Some exponents of Jains do not treat them as separate tattvas. According to them, there are only seven principles instead of nine.

* Some Jain literatures mention only four causes of Asrava. They include Pramad in the category of Kasaya.

Bandha (Bondage of karma)
Bandha is the attachment of karmic matter (karma pudgala) to the soul. The soul has had this karmic matter bondage from eternity because of its own ignorance. This karmic body is known as the karmana body or causal body or karma. Karmic matter is a particular type of matter which is attracted to the soul because of soul's ignorance, lack of self restraint, passions, unmindfulness, activities of body, mind, and speech.

The soul, which is covered by karmic matter, continues acquiring new karma from the universe and exhausting old karma into the universe through the above mentioned actions at every moment. Because of this continual process of acquiring and exhausting karma particles, the soul has to pass through the cycles of births and deaths, and experiencing pleasure and pain. So under normal circumstances the soul can not attain freedom from karma, and hence liberation.

When karma attaches to the soul, its bondage to the soul is explained in the following four forms:
Prakriti bandha Type of karma
Sthiti bandha Duration of attachment of karma
Anubhava bandha Intensity of attachment of karma
Pradesa bandha Quantity of karma

Prakriti Bandha (Type of karma):
When karmic matter attaches to the soul, it will obscure soul's essential nature of; perfect knowledge, perfect vision, bliss, perfect power, eternal existence, non corporeal, and equanimity. The different types of karma obscures different quality or attributes of soul. This is known as Prakriti bandha.

Sthiti Bandha (Duration of attachment):
When karmic matter attaches to the soul it remains attached for certain duration before it produces the result. The duration of the attachment is determined according to the intensity or dullness of the soul's passions or actions when the karma is being attached to the soul. After producing the result, karma will separate from the soul. 

Anubhava Bandha or Rasa Bandha (Intensity of attachment):
What fruits the karmic matter will produce are determined at the time of attachment by varying degrees of soul's passions. 

Punya (Virtue)
The influx of karmic matter due to good activities of the mind, body, and speech with the potential of producing pleasant sensations is called punya or virtue. Activities such as offering food, drink, shelter, purifying thought, physical and mental happiness result in producing punya karma. Pap (Sin) The influx of karmic matter due to evil activities of the mind, body, and speech with the potential of producing unpleasant sensations is called papa or sin. Activities such as violence, untruth, theft, unchastity, attachment to objects, anger, conceit, deceit, lust result in producing papa karma.

Samvara (Stoppage of Karma)
The method that stops fresh karma from attaching into the soul is called samvara. This process is a reverse process of asrava. It can be accomplished by constant practice of: Right belief Observance of vows Awareness Passionlessness Peacefulness of vibratory activities.

Jain literature explains 57 practical ways, a person can stop the influx of karma. 5 Samitis Carefulness 3 Guptis Preservation 10 Yati Dharma Religious Virtues 12 Bhavna Reflections or Thoughts 22 Parishaha Subduing of Suffering 5 Charitra Conduct ------ 57

Five Samitis (Carefulness): Samitis purify the actions
Irya Samiti Proper care in walking Bhasha Samiti Proper care in speaking
Eshna Samiti Proper care in begging Adana Nikshepa Samiti Proper care in taking and keeping
Utsarga Samiti Proper care in disposing waste
Three Guptis (Preservations): Guptis prohibits sinful activities
Mano Gupti Proper control over Mind Vachan Gupti Proper control over Speech
Kaya Gupti Proper control over Body

Ten Yati Dharma (Religious Virtues):
Kshama Forbearance, Forgiveness
Mardava Modesty, Humility
Aarjava Straightforwardness, Candor
Saucha Contentment
Satya Truthfulness
Samyam Self-restraint, Control of Senses
Tapa Austerity, Penance
Tyaga Renunciation
Akinchanya Non-attachment
Brahmacharya Celibacy, Chastity

Twelve Reflections (Thoughts, Bhavna, or Anupreksa):
Anitya Bhavna Impermanence of the world
Asarana Bhavna No one provides protection
Samsara Bhavna No permanent relationships in the universe
Ekatva Bhavna Solitude of the soul
Anyatva Bhavna Separateness
Asuci Bhavna Impurity of the body
Asrava Bhavna Influx of karma
Samvara Bhavna Stoppage of influx of karma
Nirjara Bhavna Shedding of karma
Loka Bhavna Transitoriness of the universe
Bodhi-durlabha Bhavna Unattainability of the right faith, knowledge, and conduct 
Dharma Bhavna Unattainability of true preceptor, scriptures, and religion
Reflections on Universal Friendship (additional reflections):
Maitri Amity
Pramoda Appreciation
Karuna Compassion
Madhyastha Equanimity
Nirjara (Exhaustion of the attached karma)
The attached karma exhaust themselves by producing their results when it is time for them to do so. At that time new karma attach to the soul.

Unless the attached karma are exhausted before they start producing the results, it becomes difficult for the soul to be free. Therefore, it is necessary to exhaust all karmas before their maturity. This is done by rigorous austerities and penance. This process is called nirjara. There are twelve types of nirjara defined in the Jain scriptures. They are divided into two groups; external nirjara which disciplines the human body against passions and desires and internal nirjara which purifies the soul. The internal nirjara is the true austerities because it exhausts the attached karma before their maturity from the soul. 

External Nirjara   :
Anasan
Complete abstinence of eating any food and drinking liquid for certain time
Alpahara or Unodary
Reduction in the quantity of food one normally eats
Ichhanirodha or Vritti_sankshep
Limiting the number of food items to eat and material things for use
Rasatyaga
Complete abstinence of eating or drinking juicy and tasty foods such as honey, alcohol, butter, milk, tea, sweets, juice etc. (no attachments to the taste of the foods)
Kayaklesa
Live and travel on a bare foot in a severe heat and cold whether condition. Remove hair with the hand.
Samlinata
Sitting in a lonely place in due postures with senses and mind withdrawn inwardly.
Internal Nirjara: Prayaschita 
Repentance for the breach of vows for spiritual purification 
Vinaya
Politeness (appropriate behavior) towards teachers and elders
Vaiyavrata
Rendering selfless service to the suffering and deserving
Svadhyaya
Studying and listening of religious scriptures
Dhyana
Religious meditation
Kayotsarg or Bhutsarga
The ultimate internal austerity, where the activities of body, speech and mind are withdrawn. The body is fixed without movement, the speech is fixed by means of silence, and the mind is fixed by means of sublime meditation. This nirjara destroys all karmas.

Moksha (Liberation)
Moksha is the liberation of the soul after complete exhaustion or elimination of all karmas. A liberated soul regains totally its original attributes of perfect knowledge, vision, power, and bliss. It climbs to the top of Lokakas and remains their forever in its blissful and unconditional existence. It never returns again into the cycles of birth, life, and death. This state of the soul is the liberated or perfect state, and this is called "Nirvana."