In Jainism, matter is known as "Pudgala," which is one of the six fundamental substances (Dravyas) of the universe. Pudgala is unique because it possesses both form and qualities that can be perceived by the senses.

The fundamental types of matter in Jain philosophy are classified based on various attributes. At the most basic level, matter is composed of indivisible, eternal particles called "Paramanu." When two or more Paramanu combine, they form aggregates called "Skandha."

Jain texts describe matter according to its qualities and functions. The major classifications include:

1. Paramanu (Atom):

The smallest, indivisible unit of matter. It cannot be divided further and is eternal.

1. Skandha (Aggregate):

A combination of two or more Paramanu. All physical objects, from a particle of dust to a mountain, are Skandhas.

Matter is further classified based on its ability to interact with the soul (Jiva):

• Gross matter (Sthula Pudgala): Can be perceived by the senses (e.g., earth, water, fire, air).
• Subtle matter (Sukshma Pudgala): Cannot be perceived by the senses and includes karmic particles that bind to the soul.

Matter is also classified according to its function, such as:

• Aharaka Pudgala: Matter that forms the body.
• Bhavana Pudgala: Matter that forms the mind.
• Indriya Pudgala: Matter forming the senses.
• Karmana Pudgala: Matter that forms karma and attaches to the soul.

In summary, the fundamental types of matter in Jainism are Paramanu (atom) and Skandha (aggregate), with further distinctions based on perceptibility and function.