Jain metaphysics is based on seven (sometimes nine, with subcategories) truths or fundamental principles also known as tattva or navatattva, which are an attempt to explain the nature and solution to the human predicament. The first two are the two ontological categories of the soul jīva and the non-soul ajīva, namely the axiom that they exist. The third truth is that through the interaction, called yoga, between the two substances, soul and non-soul, karmic matter flows into the soul (āsrava), clings to it, becomes converted into karma and the fourth truth acts as a factor of bondage (bandha), restricting the manifestation of the consciousness intrinsic to it. The fifth truth states that a stoppage (saṃvara) of new karma is possible through asceticism through practice of right conduct, faith and knowledge. An intensification of asceticism burns up the existing karma – this sixth truth is expressed by the word nirjarā. The final truth is that when the soul is freed from the influence of karma, it reaches the goal of Jaina teaching, which is liberation or mokṣa. Some authors add two additional categories: the meritorious and demeritorious acts related to karma (puṇya and pāpa). These nine categories of cardinal truth, called navatattva, form the basis of entire Jain metaphysics. The knowledge of these reals is essential for the liberation of the soul.

Tattva is a Sanskrit word meaning 'thatness', 'principle', 'reality' or 'truth'. According to various Indian schools of philosophy, a tattva is an element or aspect of reality conceived as an aspect of deity. Although the number of tattvas varies depending on the philosophical school, together they are thought to form the basis of all our experience. The Samkhya philosophy uses a system of 25 tattvas, while Shaivism recognises 36 tattvas.

The Samkhya philosophy regards the Universe as consisting of two eternal realities: Purusha and Prakrti. It is therefore a strongly dualist philosophy. The Purusha is the centre of consciousness, whereas the Prakriti is the source of all material existence. The twenty-five tattva system of Samkhya concerns itself only with the tangible aspect of creation, theorizing that Prakriti is the source of the world of becoming. It is the first tattva and is seen as pure potentiality that evolves itself successively into twenty-four additional tattvas or principles.