text: Matter is classified as solid, liquid, gaseous, energy, fine Karmic materials and extra-fine matter i.e. ultimate particles. Paramāṇu or ultimate particle (atoms or sub-atomic particles) is the basic building block of all matter. It possesses at all times four qualities, namely, a color (varna), a taste (rasa), a smell (gandha), and a certain kind of palpability (sparsha, touch). One of the qualities of the paramāṇu and pudgala is that of permanence and indestructibility. It combines and changes its modes but its basic qualities remain the same. It cannot be created nor destroyed and the total amount of matter in the universe remains the same.