Buddhism acknowledges the concept of Karma, but it does not adhere to the belief in Karmavāda, as seen in other religions. The understanding of Karma in Buddhism is unique and is approached from psychological, ethical, and sociological perspectives. Unlike religions based on a divine creation, Buddhism emphasizes personal responsibility for the consequences of one’s actions. It is essential to understand that in Buddhism, the Dhamma suggests there is no permanent entity that performs Karma nor any individual who faces punishment for it. This raises the question: if there is no one to perform Karma and no one to bear its consequences, why do we still engage in good and meritorious actions? However, one who truly understands the Dhamma will not question this, as they recognize the deeper purpose behind these actions. Buddhism distinguishes between two truths: Sammuthi Sathya (conventional truth) and Paramārtha Sathya (ultimate truth). Paramārtha Sathya refers to the nature of existence as explained through the five aggregates (Skandhas), elements (Dhātus), and sense bases (Āyatanas), which do not contain an eternal self (Atman). The Voharika discourses (conventional teachings) in Buddhism explicitly acknowledge the existence of a person. Therefore, it is essential to interpret Paramartha Sathya (ultimate truth) in relation to Sammuthi Sathya (conventional truth). While Paramartha Sathya reveals the ultimate nature of reality showing that existence is a combination of the five aggregates (Skandha), elements (Dātu), and sense bases (Āyathana), Sammuthi Sathya provides the practical framework for understanding how Karma and its consequences function in daily life. Without acknowledging the concept of a “person” in the conventional sense, it becomes impossible to discuss Karma and its repercussions meaningfully. It would be inaccurate to claim that the five aggregates, as separated entities, perform good deeds or sinful actions according to Paramartha Sathya. The aggregates themselves, when isolated, lack the capacity for intention or moral responsibility. Instead, Buddhism explains that what we conventionally refer to as a “person” is merely a temporary and interdependent combination of these aggregates, void of a permanent self (Atma). The core teaching of Buddhism, therefore, lies in rejecting Atmavāda (the belief in an eternal, unchanging self) while affirming that the interplay of the aggregates gives rise to the experience of a person.
Before delving into Paramartha Sathya (ultimate truth), it is essential to first understand reality through the lens of Sammuthi Sathya (conventional truth). Until one fully comprehends the Paramartha Dhamma, individuals continue to engage in both meritorious and sinful actions. The Buddha elucidates how a person performs such acts within the framework of conventional understanding. Religions that adhere to Uccedavāda (annihilationism) teach that the destruction of living beings is absolute and final. However, Buddhism, while rejecting the notion of a permanent self (Ātma), does not deny the existence of living beings in a conventional sense. According to the Dhamma, living beings are subject to the cycle of Samsara, being reborn repeatedly due to their accumulated Karma. The ultimate cessation of this cycle, Nirvana, marks the end of Samsara. Thus, the existence of Samsara necessitates the concept of Nirvana. It is through understanding this duality, the conventional truth of living beings and the ultimate truth of non-self, that one progresses towards liberation from the cycle of birth and death.
The Buddha taught that Samsara, the cycle of birth and death, is without a discernible beginning or end. Bodhisattvas, in their aspiration for Buddhahood, have lived through countless lifetimes, numbering in the millions and billions, enduring the cycle of saṁsāra. A living being, as understood in Buddhism, is constituted by the Skandhas (aggregates), Dhatus (elements), and Āyatanas (sense bases). Each living being transitions from a previous life into this one and moves onward to future existences. This continual journey is explained through the dwadasakara hetu pala dhamma (the twelve links of dependent origination).
The primary driving force behind this cycle of saṁsāra is Karma. In the Cūla Kamma Vibhaṅga Sutta, the Buddha explains:
“kammassakā mānava sattā, kammadāyāda, kammayoni, kammabandu, kammapatisaranā, kammaṁ satte vibajati yadidaṇ, hīnappanitatayati”
This means:
Beings are the owners of their actions (Kammassakā).
They inherit Karma (Kammadāyādā).
Karma is their origin (Kammayoni).
Karma is their relative (Kammabandu).
Karma is their refuge (Kammapatisaranā).
Karma is the force that determines their status, whether lowly or exalted.
Essentially, Karma is inseparable from living beings. It follows them at birth and shapes their experiences and circumstances. Actions of body, speech, and mind constitute Karma. However, it is the mind that is the foundation of all Karma. If a being acts, speaks, or thinks with a defiled mind filled with greed, hatred, or delusion, this results in unwholesome Karma with negative repercussions. Conversely, actions performed with a purified, wholesome mind generate pleasant outcomes. Thus, the state of the mind while performing actions directly determines the quality of the Karma and its consequences.
If an action occurs without conscious thought, it is not considered Karma in Buddhism, and its repercussions are disregarded. Karma, defined as intentional action, necessitates a mental component, thought, volition, or intent for it to be valid. The concept of actions and their consequences is not unique to Buddhism; it is also a central teaching in Indian philosophical traditions. However, these traditions often perceive Karma as fixed and unchangeable, viewing it as a permanent determinant of one’s fate. Buddhism, in contrast, emphasizes that actions are not immutable. A person who commits an action has the ability to transform its effects. The individual has the capacity to overcome past actions and attain Nirvāna through effort and insight. The responsibility for purification or defilement lies with the individual, not with an unseen deity. Buddhism rejects the notion that divine intervention can cleanse one’s actions; instead, one’s own actions determine purity or impurity.
Jainism offers another perspective, teaching that one must endure physical suffering to purify sins and nullify past Karma. It also posits that avoiding new Karma can halt future accumulations. The Buddha rejected this extreme form of asceticism, as well as the indulgence of sensual pleasures, advocating instead the Middle Path, a balanced approach to life and practice. While Jainism attributes everything to past Karma, Buddhism does not subscribe to this deterministic view. Buddhism acknowledges Karma but explains that not all phenomena arise solely from previous actions. Events unfold according to a complex interplay of causal laws, the principle of dependent origination (paticcasamuppāda).

In Buddhism, the concept of Five Niyama Dharmas explains the natural laws that govern existence, emphasizing that not everything is dictated by Karma. These are as follows: Irthu Niyāma (Seasonal Law): This pertains to natural changes in the environment, such as the shifting of seasons and how plants and trees adapt accordingly. These phenomena are not caused by Karma but by natural laws governing climate and weather. Bīja Niyāma (Biological Law): This refers to the law of heredity and reproduction. This demonstrates the consistency in biological processes. Kamma Niyāma (Moral Law): This law explains the cause and effect of intentional actions. Every action has a corresponding result. Deeds performed in a previous life influence the present life, and actions in the current life impact the next one. This law is central to the doctrine of Karma. Dhamma Niyāma (Causal Law): This represents the principle of cause and effect that underpins all phenomena. Everything arises due to specific conditions and ceases when those conditions no longer exist. Citta Niyāma (Mental Law): This governs the workings of the mind. For instance, when someone perceives an object or situation, thoughts and emotions naturally arise. The mind’s response is shaped by past conditioning and mental habits.

The Five Niyāma Dharmas clearly illustrate that not everything in life is dictated by Kamma Niyama (the law of Karma); other natural laws also govern the world. This perspective challenges the idea that Karma is the sole determinant of all events and outcomes. The Girimānanda Sutta provides further insight into this by explaining that not all phenomena arise from Karma alone. It identifies eight types of diseases, each stemming from different causes:
- Diseases caused by ‘pita’ (bile imbalances).
- Diseases caused by ‘sem’ (phlegm imbalances).
- Diseases caused by ‘vāta’ (air imbalances).
- Diseases arising from a combination of ‘pita’, ‘sem’, and ‘vāta’.
- Diseases caused by seasonal changes.
- Diseases resulting from unhealthy behaviors or habits.
- Diseases caused by the actions of others.
- Diseases caused by Karma.
Among these causes, Karma is only one factor. This demonstrates that not all suffering or outcomes are a direct result of past actions. The Dhammapada reinforces the inescapability of Karma while acknowledging its limitations. It states:

Na antalikkhe na samuddamajjhe,
Na pabbatānaṃ vivaraṃ pavissa,
Na vijjati so jagatippadeso,
Yatthaṭṭhito mucceyya pāpakammā.
This translates to:
“Neither in the sky, nor in the middle of the ocean, nor hidden within the mountains, there is no place in this world where one can escape the results of one’s Karma.”