The essence of Jainism is its emphasis on the principle of Karma. Jains believe that living beings are made of two dravyas
(portions) : jiva and ajiva. Aajiva portions are divided in three bodies: Audärik sharir (our gross body),
Taijasha sharir (body of vital energy, subtle body) and Karmana sharir (micro subtle body). Ätma (consciousness) is
formless and invisible, and it is everywhere in the body. In samsäri (worldly non-liberated) jivas, chetna (quality of ätma,
consciousness) is associated by karma particles everywhere in the body. Also, karmana particles are everywhere in the space. All our
activities with "likes and dislikes" (attachment and aversion) work as a magnet and attract karmana particles. When they associate with
our ätma (consciousness), they are called karma.