The theology in Tattvartha Sutra presents seven categories of truth in sutra 1.4:
#Souls exist ()
#Non-sentient matter exists ()
#Karmic particles exist that inflow to each soul ()
#Karmic particles bind to the soul {which transmigrate with rebirth} () 
#Karmic particles inflow can be stopped ()
#Karmic particles can fall away from soul ()
#Complete release of karmic particles leads to liberation from worldly bondage ()
Umaswami categorizes the types of knowledge to be empirical, attained through one's sense of perception. He adds that knowledge is also acquired through literature, clairvoyance, and omniscience. In chapter 2, Umaswati presents sutras on soul. He asserts that soul is distinguished by suppression of deluding karma, or elimination of eight types of karmas, or partial presence of destructive karmas, or arising of eight types of new karmas, or those that are innate to the soul, or a combination of these. In chapter 3 through 6, Umaswati presents sutras for his first three categories of truth.