In Jain philosophy there is no real contradiction here – the difference between 148 and 108 comes from how we count the sub‑types (prakṛti) of karma, not from two different doctrines.

1. Where does the number 148 come from?

Classical Jain texts (like Tattvārth Sūtra with commentaries and Gommatsār – Karma Kāṇḍa) describe:

• 8 main karmas (mūl‑prakṛti)
• Together having 148 sub‑types (uttar‑prakṛti)

This 148 list is the full technical list, including many very minute body‑making (nāma) karmas (like different combinations of body, colour, smell, taste, touch, etc.).

Both Digambar and Śvetāmbara ācāryas accept this 148 count in the detailed karma‑granths.

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2. Then what is 108 karmas?

In many practical/narrative explanations (especially for students, pravachan, or charts), a shorter counting method is used:

• Some very fine nāma‑karma sub‑types are grouped together, or
• Some very technical/inseparable sub‑types are not counted separately

When you do that, the effective/practical karmas that are usually discussed in spiritual progress come to 108.

So:

• 148 = full theoretical list, counting every subtle variant separately.
• 108 = simplified/practical list, where some closely‑linked nāma‑karmas are merged or not counted apart.

You can see an explanation of 108 prakṛti of karma with a chart here: “You can read more here ”

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3. Is this a sect difference (Digambar vs Śvetāmbara)?

• No major doctrinal difference:

Both accept 8 main karmas and the detailed analysis into many sub‑types.

• The variation (97, 108, 148, even 158/168 in some technical discussions) comes from:

- Whether certain nāma‑karmas are counted separately or as “included in” others - Whether we are speaking of all existent prakṛtis in theory, or only those relevant for bondage/udaya in spiritual practice.

So, the essence is the same; only method of counting changes.

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In simple words

• Think of 148 as the full scientific list of karmas.
• Think of 108 as the shorter, practical list used in teaching and charts.

The dharma, the concept of karma, and the path of liberation remain exactly the same.