In Jain Dharma, the 108 qualities are commonly understood as the collective virtues of the Panch Parmeshti:

• Arihant — 12 qualities
• Siddha — 8 qualities
• Acharya — 36 qualities
• Upadhyaya — 25 qualities
• Sadhu — 27 qualities

Total = 108 qualities

1) Arihant’s 12 qualities

These are the divine virtues of the Tirthankars / Arihants:

1. Infinite knowledge
2. Infinite perception
3. Infinite bliss
4. Infinite power
5. Faultlessness
6. Absence of attachment
7. Absence of hatred
8. Unobstructed speech / divine preaching
9. Supreme compassion
10. Establishment of the Jain Sangh / Tirth
11. Destroyer of karmic enemies
12. Worship-worthy state

2) Siddha’s 8 qualities

These are the qualities of the liberated soul:

1. Right faith
2. Right knowledge
3. Right conduct
4. Infinite knowledge
5. Infinite perception
6. Infinite bliss
7. Infinite power
8. Formless, pure liberated state

Important note

If you mean “108 qualities praised in Arihants/Siddhas”, then strictly speaking:

• Arihant is praised for 12 qualities
• Siddha is praised for 8 qualities
• The number 108 usually comes from the combined virtues of all 5 Parmeshthis, not only Arihant and Siddha.

In Jain worship, the 108 is very sacred and represents completeness of spiritual excellence.