Agreement and differences with Hinduism. For example, the Karma Theory. The theory of Karma is more stringent and is not dependent on Ishvara or personal God as in Hinduism. In Jainism Karma operates independently of Iswara. Hinduism speaks of One Ultimate Reality,Non Dualism , Jainism speaks of Multiple Realities. The Reality is not one. The individual Soul is not dependent on the Universal Soul, there is no Universal Soul. There are two entities, Jiva, with Consciousness and Ajiva without Consciousness. The sentient are Jivas and the non-sentient are Ajivas.

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