Jainism teaches that the soul (jiv) acquires a body (sarir) due to the bondage of karma (pudgala or karmic particles). When the soul engages in activities driven by passions (kasayas) such as anger, pride, deceit, and greed, it attracts new karmas. These karmas bind to the soul and determine the nature, duration, and type of the next body the soul will inhabit.

As per Jain philosophy:

• The soul is inherently pure, conscious, and eternal.
• The accumulation of karmas leads the soul to be embodied repeatedly (punar janma or rebirth).
• The type of body (human, animal, celestial, or hellish) is determined by the kind of karmas accumulated.

When the soul sheds all karmas through right conduct, knowledge, and faith (Samyak Darshan, Gyan, Charitra), it attains liberation (moksha) and is not reborn. Until then, due to the force of remaining karmas, the soul continues to take on new bodies in the cycle of birth and death (samsara).

So, "jiv ne sharir ma punar karm" means the soul keeps taking bodies repeatedly because of the bondage and fruition of karmas. Only when all karmas are destroyed does the soul attain liberation and is freed from the cycle of births and bodies.