The karma which is non-destroying in the sense that it is not veiling the fundamental attribute of the soul;
- it is responsible only for providing pleasure or pain etc., to the soul or auspicious-unauspicious material objects to the soul;
- it may be puṇya or pāpa; it however cannot cause new bondage of pāpa karma;
- all the four aghātī karmas are annihilated only at the time of the attainment of emancipation.