AbstractMatter in Jain philosophy is called Pudgala. Etymologically it means that which is liable to integration and disintegration’. It possesses colour, smell, taste and form, and is perceptible to touch. It can be consumed or destroyed and it may decay or alter its form. It is characterised by five colours (black, green or blue, red, white, yellow), two smells (pleasing and unpleasing), five flavours (pungent, bitter, astringent, sour, sweet), five shapes (circular, globular, triangular, square, oblong) and eight touches (light, heavy, hot, cold, rough, smooth, wet, dry). It is divided into four classes-skandha deśa, pradeśa, and paramāņu, The smallest parts of matter which cannot be further divided are called paramānus or atoms. Two or more such atoms may combine together to form compounds (saμghāta). Our bodies and the objects of nature are such compounds of material atoms. Mind, speech and breath are also products of matter. The masses of matter constituting the world necessarily have to interpenetrate each other, and the units of the one must be touched by those of others. In this process the units of time are included, placed on the same level with the others and considered constant. Contraction and expansion of matter stand for different densities with the same number of its units. We propose to discuss these points more elaborately in the section on atomism.