In Jainism, the soul (jīva) is considered to be eternal and without a beginning or an end. According to Jain philosophy, souls do not "come into existence" at any point in time. Instead, they have always existed and will always exist. Each soul is inherently pure, possessing infinite knowledge, perception, bliss, and energy. However, due to the accumulation of karmic particles (karma), souls become bound to the cycle of birth and death (saṃsāra).

The process is as follows:

• The soul is eternal and uncreated, neither made nor destroyed.
• Souls are distinct, individual entities, infinite in number.
• Souls become embodied due to the bondage of karma, taking birth in various forms (human, animal, celestial, hellish).
• Liberation (moksha) is achieved when all karmic bondage is removed, allowing the soul to realize its original, pure nature.

Thus, in Jainism, the soul does not "come into existence"; rather, it undergoes various states or embodiments due to karma, but its existence is timeless and everlasting.