As mentioned before, when rubbing a polythene rod with a cloth, friction transfers electrons from one material to the other. In this case, polythene receives the electrons from the cloth.
Electrons are a part of every atom. They are negatively charged, and they are found on the outside of the atom.
The nucleus in the center of an atom has a positive charge due to protons.
The positive and negative charges in an atom are equal. Therefore, there is no electric charge. The atom is neutral.
Neutral means having no overall positive or negative charge.
Since the outer electrons are relatively weakly held in the atom, they can be pulled away by the force of friction.
When an atom has lost an electron, it becomes positively charged(because there will be more protons than electrons).
Charge is always the result of gaining or losing electrons. Positive charge is NOT transferred.