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Karma in a Nutshell
Key Points
*The universal law of karma (action and reaction) determines each soul's unique destiny.
*Karma is generated only in human life.
*The lower species are burning up "bad karma," and gradually rising towards a human birth.
*The residents of the heavenly planets are using up "good karma," before falling again to human life on earth.

There are various stages both in cause and effect. Each effect is also a cause for future effect.
*Bija (seed): Desire (to enjoy and control separate from Krishna in various ways)
*Kutastha (bud): Decision (thinking, feeling, and willing-in the mind) to perform a particular activity.
*Phalonmukha (fruit): Activity (performing it)
*Prarabdha (harvest): Reaction (happiness and distress)

Karma is administered by the Supersoul
The Supersoul who lives within our hearts knows everything-past, present, and future and keeps record of our
karmic accounts. He arranges for the particular body and circumstances we get in life and makes sure that we
get the karmic reactions we deserve by giving us the knowledge, forgetfulness, remembrance, and inspiration
that will guide us in the required direction. He awards the living beings what they desire and deserve.

Three divisions of action and subsequent reaction (karma)
The law of karma underpins the process of transmigration of the soul (see Reincarnation). Karma literally means
"action," but more often refers to the accumulated reactions to activities. Thus we talk of "good karma" and
"bad karma," which are stored reactions that gradually unfold to determine our unique destiny. The
self-determination and accountability of the individual soul rests upon its capacity for free choice. This is
exercised only in the human form. In lower species, the atman takes no moral decisions but is instead bound by
instinct. Therefore, although all species of life are subject to the reactions of past activities, such karma is
generated only while in the human form. Human life alone is a life of responsibility. The Bhagavad-gita
categorises karma, listing three kinds of human actions: (1)
Karma: those which elevate, (2) Vikarma: those
which degrade and (3)
Akarma: work done for the Lord which create neither good nor bad reactions and thus
lead to liberation (see
Bhakti).

Analogy
Going on holiday vs. going to prison
Attaining a heavenly destination is like going on holiday; a lower birth is like going to prison. By performing
pious activities, one accrues good karmic credits and attains a higher birth in which one can enjoy without any
difficulties. However, when one's pious credits are exhausted, one falls again to earth, just as one must return
from holidays to the regular routine of work when one's well-earned funds are exhausted. The residents of
heaven can perform sinful actions, but generally do not, as they have all facilities of life.
For transgressing universal and God-given laws the soul is degraded to the lower species. Then, through
gradual purification (by suffering), he rises again to the human platform. Once in the lower species the soul
cannot exercise free will and is more or less condemned to a "sentence." This is very much like a criminal who
illegally tries to enjoy life by circumventing the law rather than following it.

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