In Jainism, pāpa (sin, demerit) and puṇya (merit, virtue) are not interchangeable or directly convertible into each other. They are distinct forms of karmic bondage:

• Puṇya is the result of virtuous actions and brings pleasant experiences.
• Pāpa is the result of sinful actions and brings unpleasant experiences.

There is no fixed quantitative conversion between one pāpa and a certain number of puṇya, or vice versa. Each action creates its own karma, and their results are experienced separately according to the Jain doctrine of karma. The goal in Jainism is to transcend both puṇya and pāpa by following the path of liberation (moksha), since both types of karma bind the soul to the cycle of birth and death (samsara).

References:

• Tattvartha Sutra, Chapter 8
• Jainism: The World of Conquerors by Natubhai Shah

In summary: 1 pāpa does not convert into any number of puṇya; they are distinct karmic entities.