In Jainism, pudgala (often translated as matter) is one of the actual substances (dravyas) that make up the physical universe. It is non‑sentient and distinct from the soul (jiva).

Key points:

• Pudgala is matter, whereas jiva is conscious soul.
• It includes all physical stuff you can perceive: the five gross elements and the various forms of physical matter that arise from them. In Jain philosophy, karmic particles are also considered a kind of pudgala because they are subtle matter that can attach to the soul.
• Pudgala has the four perceptible attributes commonly taught in Jain texts: rupa (form/color), rasa (taste), gandha (smell), and sparsha (touch). In practice, rupa is the visible form, while the other attributes describe how matter interacts with the senses.
• It is insentient (non‑conscious) and eternal in a broad sense, but it undergoes continual modification and transformation within the universe. It is finite and bound by the laws of karma and reality of time.
• The essential Jain view is that bondage of the soul occurs when pudgala karmic particles stick to the jiva; liberation is achieved by removing these karmic pudgala through spiritual practice (right belief, knowledge, and conduct).

There isn’t a fundamental difference about pudgala between Digambara and Śvetāmbara traditions in the basic definition; both treat pudgala as the material, non‑conscious foundation of the physical world and as the medium through which karmic particles bind to the soul.

If you’d like, I can explain how pudgala relates to karma and liberation in more detail, or provide brief references from Jain scriptures.