The Law of Karma

The law of karma underpins the process of transmigration of the soul. 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 on its capacity for free choice. This is exercised only in the human form. Whilst 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: those which create neither good nor bad reactions and thus lead to liberation.