Karma is a cause-effect theory

First look about Karma meaning. Now if any work is done, good or bad, it must produce as a results a good or a bad effect; no power can stay it, once the cause is present. Therefore good action producing good Karma, & bad action the bad Karma, the soul will go on in eternal bondage without ever hoping for deliverance. Now Karma belongs only to the body or the mind, never to the Atman(self); only it can cast a veil before the Atman.

The veil cast by bad Karma is ignorance. Good Karma has the power to strengthen the moral powers. And thus it creates non-attachment; it destroys the tendency towards bad Karma and thereby purifies the mind or Chitta. But if the work is done with the intention of enjoyment, it then produces only that very enjoyment and does not purify the mind or Chitta. Therefore all work should be done without any desire to enjoy the fruits thereof. All fear and all desire to enjoy here or hereafter must be banished for ever by the Karma-Yogi.

Moreover, this Karma without desire of return will destroy the selfishness, which is the root of all bondage. The watchword of the Karma-Yogi is ‘not I, but Thou’, and no amount of self-sacrifice is too much for him. But he does this without any desire to go to heaven, or gain name or fame or any of other benefit in this world. Although the explanation and rationale of this unselfish work is only in Jnana-Yoga, yet the natural divinity of man makes him love all sacrifice simply for the good of others, without any ulterior motive, whatever his creed or opinion. Again, with many the bondage of wealth is very great; and Karma-Yoga is absolutely necessary for them as breaking the crystallization that has gathered round their love of money.

The law of cause and effect is the same as the law of karma. Usually the law of karma is understood only as a gross, physical law directing the fluctuations of matter. Karma, however, includes cause and effect also on the subtle or psychic level of matter - the mind.

Shri Krishna says: Earth, water, fire, air, ether, mind, intelligence and false ego—all together these eight constitute My separated material energies. — Shrimad Bhagwad Gita SBg 7.4 . The science of God analyzes the constitutional position of God and His diverse energies. Material nature is called prakriti, or the energy of the Lord in His different purusa incarnations (expansions) as described in the Satvata-tantra:

"For material creation, Lord Krishna's plenary expansion assumes three Vishnus. The first one, Maha-Vishnu, creates the total material energy, known as the mahat-tattva. The second, Garbhodakasayi Vishnu, enters into all the universes to create diversities in each of them. The third, Ksirodakasayi Vishnu, is diffused as the all-pervading Supersoul in all the universes and is known as Paramatma. He is present even within the atoms. Anyone who knows these three Vishnus can be liberated from material entanglement."

This material world is a temporary manifestation of one of the energies of the Lord. All the activities of the material world are directed by these three Vishnu expansions of Lord Krishna. These purusas are called incarnations. Generally one who does not know the science of God (Krishna) assumes that this material world is for the enjoyment of the living entities and that the living entities are the purusas -- the causes, controllers and enjoyers of the material energy. According to Shrimad Bhagwad-Gita this atheistic conclusion is false. In the verse under discussion it is stated that Krishna is the original cause of the material manifestation. Srimad-Bhagavatam also confirms this.

The ingredients of the material manifestation are separated energies of the Lord. Even the brahma-jyoti, which is the ultimate goal of the impersonalists, is a spiritual energy manifested in the spiritual sky. Because there are no spiritual diversities in the brahma-jyoti, as there are in the Vaikunthalokas, the impersonalist accepts this brahma-jyoti as the opposite of the temporary material energy. The Paramatma manifestation is also a temporary all-pervasive aspect of the Ksirodakasayi Visnu. The Paramatma manifestation is not eternal in the spiritual world. Therefore the factual Absolute Truth is the Supreme Personality of Godhead Krishna. He is the complete energetic person, and He possesses different separated and internal energies.

In the material energy, the principal manifestations are eight, as above mentioned. Out of these, the first five manifestations, namely earth, water, fire, air and sky, are called the five gigantic creations or the gross creations, within which the five sense objects are included. They are the manifestations of physical sound, touch, form, taste and smell. Material science comprises these ten items and nothing more. But the other three items, namely mind, intelligence and false ego, are neglected by the materialists. Philosophers who deal with mental activities are also not perfect in knowledge because they do not know the ultimate source, Shri Krishna.

The false ego -- "I am," and "It is mine," which constitute the basic principle of material existence -- includes ten sense organs for material activities. Intelligence refers to the total material creation, called the mahat-tattva. Therefore from the eight separated energies of the Lord are manifest the twenty-four elements of the material world, which are the subject matter of Sankhya atheistic philosophy; they are originally offshoots from Krishna’s energies and are separated from Him, but atheistic Sankhya philosophers with a poor fund of knowledge do not know Krishna as the cause of all causes. The subject matter for discussion in the Sankhya philosophy is only the manifestation of the external energy of Krishna, as it is described in Shrimad Bhagwad Gita. Jay Shri Krishna