Jains believe that karma is a physical substance that is everywhere in the universe. Karma particles are attracted to the soul by the actions of that soul. Karma particles are attracted when we do, think, or say things, when we kill something, when we lie, when we steal and so on. Karma not only encompasses the causality of transmigration, but is also conceived of as an extremely subtle matter, which infiltrates the soul—obscuring its natural, transparent and pure qualities. Karma is thought of as a kind of pollution, that taints the soul with various colours ("leśyā"). Based on its karma, a soul undergoes transmigration and reincarnates in various states of existence—like heavens or hells, or as humans or animals.