According to Jain philosophy, matter (pudgala) is one of the six fundamental substances (dravya) of existence. Matter is considered to be eternal, indestructible, and capable of transformation only in terms of its physical form or aggregation, but not in its fundamental atomic (paramanu) nature.

Jainism teaches that all physical objects are composed of innumerable paramanus (indivisible, eternal atoms), which can combine to form various forms of matter. These combinations can change—such as in melting, burning, or mixing—but the paramanus themselves do not transform into different types or become something other than matter.

Unlike modern atomic theory, where elements can be transformed through nuclear reactions, Jainism does not recognize the transformation of one fundamental atom into another. Instead, the emphasis is on the eternal and immutable nature of the basic constituents (paramanus), which only aggregate or disperse but do not fundamentally change their innate nature.

Therefore, according to Jain principles, elements cannot be transformed to form new elements in the sense of one type of atom turning into another. Changes occur only in the combinations and forms of matter, not in the essential nature of the fundamental particles themselves.