Yoga Sutras of Patanjali translated by Yogi Kalinath - Chapter 4, Verse 9
Pada 4, Sutra 9
Jaati-desha-kaala-vyavahitaanaam apyaanantaryam smrti-sanskaarayor eka-roopatvaat
Due to the uniformity of memory and mind impressions cause and effect is operational even in separation of birth, place and time.
Karma still comes into effect despite reincarnating in another body, in a different place and time.
We carry in our psyche, in the depth of our subconscious / unconscious mind, the impressions left by our psycho-emotional patterns and memory of our past actions. These await the right conditions in order to express themselves for better or for worst as our Karma.
Karma must exhaust itself in one form or another (i.e. body), in whatever space and time that is most appropriate for its fruition.
Intention, perception and the accompanying emotions behind actions will determine what is added to the Karmic Ledger either as a credit or debit. The accumulation of these will result in either a profit or loss statement.
Even better than a profit statement is to get rid of the Karmic Ledger all together as no Ledger equals no statement. The best way to do this is to eradicate both the sense of being the doer and the owner.
‘Of my own self I can do no thing’ and the understanding that we are only custodians of our body, mind and matter (Prakriti). Every thing is here for our use (we are borrowers and not owners) and not for our misuse or abuse. Right-use-ness (Dharma) and serving the Divine in all beings (Seva) is the antidote to generating and accumulating any Karma i.e. getting rid of the Ledger.