Karma theory is based on the waking entity

Karma theory is based on the waking entity. Waking entity is false self within the false experience. Karma performed by false self within the false experience is bound to be falsehood. Thus one has to realize the fact that, dream entity is also is false self within the false experience. Dream is considered as falsehood when waking takes place. Similarly the waking also becomes falsehood when wisdom dawns. Wisdom dawns when the waking entity realizes it itself is not the self in the midst of waking experience. 

 
Waking experience is state of ignorance. In the state ignorance one remains experiencing illusion as reality. Till l illusion remains reality, he will remain ignorant of the fact that, the cycle birth, life and death are mere mirage. Therefore, it is not possible for one to accept the fact that, world is illusion, till he becomes aware of the fact that , the self is neither the waking entity nor the self is dream entity but the self the formless soul or consciousness ,which is substance and witness of the three states. Therefore, for those who believe the waking entity as self, and refuse to accept the soul as true self, find the law of karma as universal law and very sacred, because they have blindly accepted their experience of birth, life, death and the world as reality without verifying the validity of their accepted truth. –FORMLESS PATH