1.Physical substance- That substance which is possessed of the distinguishing characteristics (qualities) of colour, smell, taste and touch.
sparśarasagandhavarṇavantaḥ pudgalāh.(TaŚū 5.23)
2.That immaculate nature of soul, which is absolutely free from the Audayika Bhāva (the state of soul which occurs due to rise of Karma).
jīvaṃ paḍucca poggale.(Bhaga 8.500)