Substantial Loka (cosmos)- The Loka formed by the the Dravyas (fundamental substances); it comprises the Dravya, viz., Dharmāstikāya (combination) etc., the Jīva (soul) and the Ajīva (non-soul), the corporeals and non-corporeals, the entities with Pradeśas (the indivisible units of the substances) and without Pradeśa, and eternals and non-eternals.
dravyaloko dravyaṇyeva dharmāstikāyādīni, āha ca-
"jīvamajīve rūvimarūvi sapaese appaese ya. jāṇāhi davvaloyaṃ niccamaṇiccaṃ ca jaṃ davvaṃ.."
(Bhaga 11.90 Vṛ)