Guṇasthāna (Sanskrit: "levels of virtue") are the fourteen stages of spiritual development and growth through which a soul gradually passes before it attains moksha (liberation). According to Jainism, it is a state of soul from a complete dependence on karma to the state of complete dissociation from it. Here the word virtue does not mean an ordinary moral quality, but it stands for the nature of soul—knowledge, belief and conduct.

According to the Sarvārthasiddhi, a commentary by Pūjyapāda Devanandi which provides an exegesis of the Tattvartha Sutra (chapter 9), the 14 Guṇasthānas (also known as the Doctrine of the 14 Stages of Spiritual Development) are:

The fourteen Gunasthāna represents the soul's gradual manifestation of the innate qualities of knowledge, belief and conduct in a more and more perfect form. Following are the stages of spiritual development: The first four are concerned with Right Belief (Rationality in perception)

The next one is about Minor Vows i.e. Commencement of Right conduct

The rest are about Right conduct: Mahavratas (Major Vows)

About the 12th stage it is mentioned in Jain text, Gommatsāra Jīvakanda:

That possessionless saint (Nirgrantha), all of whose deluding, passions (Moha Kashaya) are destroyed, and whose thought is clear like the water kept in a pure vessel of crystal Jewel is said by the non-attached (Conquerors) (to be in the 12th stage of) destroyed-delusion, or delusionless (Kshina Kashaya).

— Gommatsāra (62)